Division of Revenue Act

10. Duties of transferring officer in respect of Schedule 5 or 6 allocations

11. Duties of receiving officer in respect of Schedule 4 allocations

12. Duties of receiving officer in respect of Schedule 5 or 7 allocations

13. Duties of receiving officer in respect of infrastructure conditional allocations to provinces Infrastructure conditional allocations to metropolitan municipalities 14.

15. Duties in respect of annual financial statements and annual reports for 2016/17 Part 3 Matters relating to Schedule 4 to 7 allocations Publication of allocations and frameworks Expenditure in terms of purpose and subject to conditions 16. 17.

18. Withholding of allocations Stopping of allocations 19. Reallocation of funds 20. 21. Conversion of allocations

22. Unspent conditional allocations CHAPTER 4 MATTERS RELATING TO ALL ALLOCATIONS Payment requirements Transfers made in error or fraudulently 23.

24. Amendment of payment schedule 25.

26. New allocations during financial year and Schedule 7 allocations 27. 28. Preparations for 2017/18 financial year and 2018/19 financial year Transfers before commencement of Division of Revenue Act for 2017/18 financial year 10 15 20 25 30 35 No. 39995GOVERNMENT GAZETTE, 18 May 2016Act No. 3 of 2016Division of Revenue Act, 2016 5 5 4. 5. 6. Karoganyo ya tekatekano ya tekanyetsˇo ya profense magareng ga diprofense Karoganyo ya tekatekano ya tekanyetsˇo ya mmusˇo wa selegae magareng ga bomasepala Tahlegelo le masˇaledi a letseno DITEKANYETSˇO TSˇA MABAKA GO DIPROFENSE LE BOMASEPALA KGAOLO 3 Karolo 1 Ditekanyetso tsa mabaka 7. 8. Ditekanyetsˇo tsˇa mabaka go diprofense Ditekanyetsˇo tsˇa mabaka go bomasepala Karolo 2 5 10 Mesomo ya bahlankedi ba Tshupaletlotlo malebana le ditekanyetso tsa Sˇetule 4 go hlela go 7 Mesˇomo ya mohlankedi wa phetisˇetsˇo malebana le ditekanyetsˇo tsˇa Sˇetule 4 9.

10. Mesˇomo ya mohlankedi wa phetisˇetsˇo malebana le ditekanyetsˇo tsˇa Sˇetule 5 15 goba 6

11. Mesˇomo ya mohlankedi wa khwetsˇo malebana le ditekanyetsˇo tsˇa Sˇetule 4

12. Mesˇomo ya mohlankedi wa khwetsˇo malebana le ditekanyetsˇo tsˇa Sˇetule 5 goba 7

13. Mesˇomo ya mohlankedi wa khwetsˇo malebana le ditekanyetsˇo tsˇa mabaka tsˇa 20 mananeokgoparara go diprofense

14. Ditekanyetsˇo tsˇa mabaka tsˇa mananeokgoparara go bomasepalasetoropo

15. Mesˇomo malebana le ditatamente tsˇa ngwaga tsˇa ditsˇhelete le dipego tsˇa ngwaga bakeng sa 2016/17 Karolo 3 Merero ye malebana le ditekanyetso tsa setule 4 go hlela go 7 Tshenyagalelo go ya ka mohola mme le go ya ka mabaka

16. Kgatisˇo ya ditekanyetsˇo le ditlhako 17.

18. Kemisˇo ya ditekanyetsˇo Thibelo ya ditekanyetsˇo 19. Tekanyetsˇo ka lefsa ya ditsˇhelete 20. 21. Phetosˇo ya ditekanyetsˇo

22. Ditekanyetsˇo tsˇa mabaka tsˇeo di sa dirisˇwago KGAOLO 4 MERERO YE MALEBANA LE DITEKANYETSˇO KA MOKA sˇetule ya tefelo Phetosˇo ya sˇetule ya tefelo 23. 24.

25. Diphetisˇetsˇo tsˇeo di dirilwego ka phosˇo goba ka bofora

26. Ditekanyetsˇo tsˇe difsa mo ngwageng wa ditsˇhelete le ditekanyetsˇo tsˇa sˇetule 7

27. Dithulaganyo bakeng sa ngwaga wa ditsˇhelete wa 2017/18 le ngwaga wa ditsˇhelete wa 2018/19

28. Diphetisˇetsˇo pele ga go thoma go sˇoma ga Molao wa Karoganyo ya Letseno bakeng sa ngwaga wa ditsˇhelete wa 2017/18 25 30 35 40 No. 39995GOVERNMENT GAZETTE, 18 May 2016Nmr 3 ya 2016Molao wa Karoganyo ya Letseno, 2016 6 6 CHAPTER 5 DUTIES AND POWERS OF MUNICIPALITIES, PROVINCIAL TREASURIES AND NATIONAL TREASURY

29. Duties of municipalities

30. Duties and powers of provincial treasuries

31. Duties and powers of National Treasury CHAPTER 6 GENERAL 32. Liability for costs incurred in violation of principles of cooperative governance and intergovernmental relations Irregular expenditure 33. 34. Financial misconduct

35. Delegations and assignments 36. 37. 38. 39. 40. Exemptions Regulations Transitional measures for municipal election in 2016 Repeal of laws and savings Short title and commencement 5 10 15 SCHEDULE 1 Equitable division of revenue raised nationally among the three spheres of government 20 SCHEDULE 2 Determination of each province’s equitable share of the provincial sphere’s share of revenue raised nationally (as a direct charge against the National Revenue Fund) SCHEDULE 3 Determination of each municipality’s equitable share of the local government sphere’s share of revenue raised nationally 25 SCHEDULE 4 Part A Allocations to provinces to supplement the funding of programmes or functions funded from provincial budgets 30 Part B Allocations to municipalities to supplement the funding of programmes or functions funded from municipal budgets SCHEDULE 5 Part A 35 Specific purpose allocations to provinces Part B Specific purpose allocations to municipalities No. 39995GOVERNMENT GAZETTE, 18 May 2016Act No. 3 of 2016Division of Revenue Act, 2016 7 7 KGAOLO 5 MESˇOMO LE MAATLA A BOMASEPALA, MATLOTLO A DIPROFENSE LE MATLOTLO A BOSETSˇHABA

33. The following transfers must be regarded as irregular expenditure in terms of the Public Finance Management Act or the Municipal Finance Management Act, as the case may be: (a) A transfer prohibited in terms of section 17(2); (b) a transfer by a transferring officer to a bank account of a province or municipality that is not the primary bank account; a transfer envisaged in section 25(1); or (c) (d) a transfer made or expenditure of an allocation in contravention of this Act. 5 10 15 20 25 Financial misconduct 34. (1) Despite a provision of other legislation to the contrary, any wilful or negligent non-compliance with a provision of this Act constitutes financial misconduct. (2) Section 84 of the Public Finance Management Act or section 171 of the Municipal Finance Management Act, as the case may be, applies in respect of financial misconduct envisaged in subsection (1). 30 Delegations and assignments 35. (1) The Minister may, in writing, delegate any of the powers entrusted to, and assign any of the duties imposed on, the National Treasury in terms of this Act, to an official of the National Treasury. (2) A delegation or assignment in terms of subsection (1) to an official of the National Treasury— (a) is subject to any limitations or conditions that the Minister may impose; (b) may authorise that official to sub-delegate, in writing, the delegated power or assigned duty to any other official of the National Treasury; and (c) does not divest the National Treasury of the responsibility concerning the exercise of the delegated power or the performance of the assigned duty. (3) The Minister may vary or revoke any decision taken by an official as a result of a delegation or assignment, subject to any rights that may have vested as a consequence of the decision. (4) (a) A Member of the Executive Council responsible for finance in a province may, in writing, delegate any power entrusted to, and assign any duty imposed on, the provincial treasury in terms of this Act, to an official of the provincial treasury. 35 40 45 No. 39995GOVERNMENT GAZETTE, 18 May 2016Act No. 3 of 2016Division of Revenue Act, 2016 59 59 KGAOLO 6 KAKARETSˇO Maikarabelo malebana le ditshenyagalelo ka lebaka la tlolo ya melao ya pusˇo tirisˇano le ditswalano tsˇa mebusˇo 32. (1) Lekala la mmusˇo leo le amegago thulanong ya ditswalano tsˇa mebusˇo malebana le phethagaletsˇo efe goba efe ya Molao wo goba morero ofe goba ofe wa karoganyo ya letseno goba tekanyetsˇo le swanetsˇe go, pele le ka leba kgorotshekong go rarolla thulano, tsˇea magato a go rarolla thulano le lekala le lengwe la mmusˇo leo le amegago, go akaretsˇwa go sˇomisˇa ditsela ka moka tsˇeo di phethagaleditsˇwego go rarolla dithulano molaong o malebana. (2) Ge thulano e busˇetsˇwa morago ke kgorotsheko go ya ka karolo 41(4) ya Molaotheo, ka lebaka la go se kgotsofale ga kgorotsheko gore lekala la mmusˇo leo le lebago kgorotshekong le obametsˇe karolwana (1), tshenyagalelo yeo e hweditsˇwego ke lekala la mmusˇo ka go leba kgorotshekong e tla bonwa bjalo ka tshenyo ya tsˇhelete. (3) Seroto sa tshenyo ye ya tsˇhelete se swanetsˇe go, go ya ka ditshepetsˇo tsˇe sˇomago go Molao wa Taolo ya Matlotlo a Setsˇhaba goba Molao wa Taolo ya Matlotlo a Masepala, hwetsˇwa ntle le tshenyo ya nako gotsˇwa go motho yo mongwe le yoo mongwe yo a hlotsˇwego paledisˇo ya lekala la mmusˇo bakeng sa kobamelo ya karolwana (1). Ditshenyagalelo tsˇeo di sa sepelago ka tshwanelo 5 10 15 20

33. Diphetisˇetsˇo tsˇe latelago di swanetsˇe go bonwa bjalo ka tshenyagalelo ya go se sepele ka tsela go ya ka Molao wa Taolo ya Matlotlo a Setsˇhaba goba Molao wa Taolo ya Matlotlo a Masepala, ka fao go lego ka gona: (a) phetisˇetsˇo yeo e thibetsˇwego go ya ka karolo 17(2); (b) phetisˇetsˇo ka mohlankedi wa phetisˇetsˇo go akhaonto ya panka ya profense 25 goba masepala yeo e sego akhaonto ya panka ya motheo; (c) phetisˇetsˇo yeo e letetsˇwego go karolo 25(1); goba (d) phetisˇetsˇo yeo e dirilwego goba tshenyagalelo ya tekanyetsˇo yeo e lego kgahlanong le Molao wo. Tshwarompe ya ditsˇhelete 34. (1) Ntle le phethagaletsˇo ya molao wo mongwe ye kgahlanong, go se obamele gofe goba gofe gwa phethagaletsˇo ya Molao wo ka maikemisˇetsˇo goba bosˇaedi ke maitshwarompe a ditsˇhelete. (2) Karolo 84 ya Molao wa Taolo ya Matlotlo a Setsˇhaba goba karolo 171 ya Molao wa Taolo ya Matlotlo a Masepala, ka fao go lego ka gona, e sˇoma malebana le maitshwarompe a ditsˇhelete ka ge go hlalosˇitsˇwe go karolwana (1). Tholelo ya maatla le mesˇomo 30 35 35. (1) Tona a ka, ka tsela ya lengwalo, a ka nea mesˇomo yeo e lego ya, Matlotlo a Bosetsˇhaba go ya ka Molao wo, go Mohlankedi wa Matlotlo a Bosetsˇhaba. (2) Tholelo ya maatla goba mosˇomo go ya ka karolwana (1) go mohlankedi wa 40 Matlotlo a Bosetsˇhaba— (a) e sepelelana le mellwane efe goba efe goba dipeelano tsˇeo Tona a ka di dirago; (b) e ka letlella gore mohlankedi a fetisˇetsˇe maatla, ka tsela ya lengwalo, maatla ao a neilwego goba mosˇomo woo neilwego mohlankedi ofe goba ofe wa Matlotlo a Bosetsˇhaba; le e tlosˇe maikarabelo a Matlotlo a Bosetsˇhaba malebana le tiragatsˇo ya maatla ao a neilwego goba phethagatsˇo ya mosˇomo woo o neilwego. (c) (3) Tona a ka fetosˇa goba a emisˇa sepheto sefe goba sefe sa mohlankedi ka lebaka la tholelo ya maatla goba mosˇomo, go ya ka ditokelo dife goba dife tsˇe di neilwego ka lebaka la sepheto. (4) (a) Leloko a Khansele Kuduthamaga leo le nago le maikarabelo a tsˇa ditsˇhelete mo profenseng le ka, ka tsela ya lengwalo, fetisˇetsˇa maatla ao a neilwego , mme a nea mosˇomo ofe goba ofe wa, matlotlo a profense go ya ka Molao wo, go mohlankedi wa matlotlo a profense. 45 50 No. 39995GOVERNMENT GAZETTE, 18 May 2016Nmr 3 ya 2016Molao wa Karoganyo ya Letseno, 2016 60 60 (b) Subsections (2) and (3) apply with the necessary changes to a delegation or assignment in terms of paragraph (a). Exemptions 36. (1) The Minister may, if good grounds exist, approve a departure from a provision of a framework, a regulation made under section 37 or a condition imposed in terms of this Act. (2) For purposes of subsection (1), good grounds include the fact that the provision of the framework, regulation or condition— (a) cannot be implemented in practice; (b) (c) (d) undermines the financial viability of the affected national or provincial impedes the achievement of any object of this Act; impedes an immediate response to a disaster; or 5 10 department or municipality. (3) Any departure approved in terms of subsection (1) must set out the period and conditions of the departure, if any, and must be published by notice in the Gazette. 15 Regulations

37. The Minister may, by notice in the Gazette, make regulations regarding— (a) anything which must or may be prescribed in terms of this Act; or (b) any ancillary or incidental administrative or procedural matter that it is necessary to prescribe for the proper implementation or administration of this Act. Transitional measures for municipal election in 2016 38. (1) In this section— (a) (b) (c) (d) ‘‘post-election municipality’’ means a municipality existing with effect from the election date and is affected by a boundary determination in terms of the Local Government: Municipal Demarcation Act, 1998 (Act No. 27 of 1998), with effect from the election date; ‘‘pre-election municipality’’ means a municipality which is in existence before the election date and is affected by a boundary determination in terms of the Local Government: Municipal Demarcation Act, 1998, with effect from the election date; ‘‘the election announcement date’’ means the date of the notice in the Gazette which sets the date for an election of all municipal councils in 2016 in terms of section 24(2) of the Municipal Structures Act; and ‘‘the election date’’ means the date set in the notice in the Gazette for an election of all municipal councils in 2016 in terms of section 24(2) of the Municipal Structures Act. (2) (a) Despite section 5(1), read with Schedule 3, if the election date is after 1 July 2016, the National Treasury must, within 14 days after this Act takes effect or the election announcement date, whichever is later, determine by notice in the Gazette, the first transfer of the equitable share for each pre-election municipality. (b) The notice takes effect on the date of its publication in the Gazette. (c) If a transfer is determined for a pre-election municipality in terms of paragraph (a), the transfers to all post-election municipalities sharing any part of the municipal area of that pre-election municipality must be adjusted proportionally. (3) If the election date is after 1 July 2016, the National Treasury may, after consultation with the national department responsible for local government and by notice in the Gazette— (a) amend the date of 4 July 2016, referred to in section 5(3); 20 25 30 35 40 45 No. 39995GOVERNMENT GAZETTE, 18 May 2016Act No. 3 of 2016Division of Revenue Act, 2016 61 61 (b) Dikarolwana (2) le (3) di sˇoma ka diphetosˇo tsˇe malebana bakeng sa tholelo ya maatla goba mosˇomo go ya ka tema (a). Tlogedisˇo 36. (1) Tona a ka, ge go na le lebaka leo le kwagalago, dumella tlolo ya phethagaletsˇo ya tlhako, molawana woo o dirilwego ka tlase ga karolo 37 goba peelano yeo e dirilwego go ya ka Molao wo. (2) Bakeng sa mehola ya karolwana (1), mabaka ao a lokilego a akaretsˇa nnete ya gore phethagaletsˇo ya tlhako, molawana goba peelano— (a) e ka se tsenywetirisˇong ka go sˇoma; (b) e thibela phihlelelo ya maikemisˇetsˇo a molao wo; (c) (d) e nyenyefatsˇa kgonagalo go tsˇa ditsˇhelete ya kgoro yeo e amegago ya e thibela thusˇo go dikotsi; goba bosetsˇhaba goba profense goba masepala. (3) Go se obamela gofe goba gofe go dumeletsˇwego go ya ka karolwana (1) go swanetsˇe go tsˇweletsˇa nako le dipeelano tsˇa go se obamela, ge di le gona, mme go swanetsˇe go gatisˇwa Kuranteng ya Mmusˇo. Melawana

37. Tona a ka, ka tsebisˇo Kuranteng ya Mmusˇo, dira melawana malebana le— (a) eng goba eng yeo e swanetsˇego goba e ka laelwago go ya ka Molao wo; goba (b) morero ofe goba ofe wa thusˇo goba wo bohlokwa wa taolo goba tshepedisˇo woo o hlokegago go phethagaletsˇa tsenyotirisˇong ye swanetsˇego goba taolo ya Molao wo. Magato a nakwana bakeng sa dikgetho tsˇa masepala ka 2016 38. (1) Karolong ye— (a) (b) (c) (d) ‘‘masepala wa morago ga dikgetho’’ e ra masepala wo o lego gona go tloga ka letsˇatsˇikgwedi la dikgetho mme o angwa ke taetsˇo ya mellwane go ya ka Mmusˇo wa Selegae: Molao wa Karoganyo ya Bomasepala, 1998 (Molao. 27 wa 1998), go thoma ka letsˇatsˇikgwedi la dikgetho; ‘‘masepala wa peleng ga dikgetho’’ e ra masepala wo o lego gona pele ga letsˇatsˇikgwedi la dikgetho mme o angwa ke taetsˇo ya mollwane go ya ka Mmusˇo wa Selegae: Molao wa Dibopego tsˇa Bomasepala, 1998, go thoma ka letsˇatsˇikgwedi la dikgetho; ‘‘letsˇatsˇikgwedi la tsebisˇo ya dikgetho’’ e ra letsˇatsˇikgwedi la tsebisˇo Kuranteng ya Mmusˇo leo le laetsˇago letsˇatsˇikgwedi la dikgetho tsˇa dikhansele ka moka tsˇa masepala ka 2016 go ya ka karolo 24(2) ya Molao wa Dibopego tsˇa Bomasepala; mme ‘‘letsˇatsˇikgwedi la dikgetho’’ e ra letsˇatsˇikgwedi leo le beilwego tsebisˇong Kuranteng ya Mmusˇo bakeng sa kgetho ya dikhansele ka moka tsˇa bomasepala ka 2016 go ya ka karolo 24(2) ya Molao wa Dibopego tsˇa Bomasepala. (2) (a) Go sa setsˇwe karolo 5(1), e balwa le Sˇetule 3, ge letsˇatsˇikgwedi la dikgetho e le ka morago ga la 1 Mosegamanye 2016, Matlotlo a Bosetsˇhaba a swanetsˇe go, mo matsˇatsˇing a 14 morago ga go thoma go sˇoma ga Molao wo goba letsˇatsˇikgwedi la tsebisˇo ya dikgetho, go ya ka gore ke letsˇatsˇikgwedi lefe leo le tlago mafelelong, laetsˇa ka tsebisˇo Kuranteng ya Mmusˇo, phetisˇetsˇo ya mathomo ya tekanyetsˇo ya tekatekano bakeng sa masepala wa peleng ga dikgetho. (b) Tsebisˇo e thoma go sˇoma ka letsˇatsˇikgwedi la kgatisˇo Kuranteng ya Mmusˇo. (c) ge phetisˇetsˇo e laeditsˇwe bakeng sa masepala wa peleng ga dikgetho go ya ka tema (a), diphetisˇetsˇo ka moka go bomasepala ba ka morago ga dikgetho bao ba aroganyago karolo efe goba efe ya lefelo la masepala wa peleng ga dikgetho di swanetsˇe go beakanyetsˇwa ka tekatekano. (3) Ge letsˇatsˇikgwedi la dikgetho e le ka morago ga la 1 Julae 2016, Matlotlo a Bosetsˇhaba a ka, morago ga go rerisˇana le kgoro ya bosetsˇhaba yeo e nago le maikarabelo a mmusˇo wa selegae mme le ka tsebisˇo Kuranteng ya Mmusˇo— 5 10 15 20 25 30 35 40 45 50 (a) fetosˇa letsˇatsˇikgwedi la 4 Mosegamanye 2016, leo le hlalosˇitsˇwego go karolo 5(3); 55 No. 39995GOVERNMENT GAZETTE, 18 May 2016Nmr 3 ya 2016Molao wa Karoganyo ya Letseno, 2016 62 62 (b) on or after the election date, in addition to the three transfers referred to in section 5(3), approve a fourth transfer on a date before 30 November 2016 for any post-election municipality. (4) (a) If the election date is after 1 July 2016, the National Treasury may, by notice in the Gazette, determine for a pre-election municipality— (i) a conditional allocation referred to in Part B of Schedule 4; or (ii) a conditional allocation referred to in Part B of Schedule 5 published in terms of section 16(1)(a). (b) If a conditional allocation is determined for a pre-election municipality in terms of paragraph (a), the conditional allocation to all post-election municipalities sharing any part of the municipal area of that pre-election municipality must be adjusted proportionally. (c) Before making any amendments in terms of paragraph (a), the National Treasury must consult the relevant transferring officer. 5 10 (d) An amendment in terms of paragraph (a) takes effect on the date of publication of 15 the notice in the Gazette. (5) (a) The transferring officer of a Schedule 4 or 5 allocation may, after consultation with the national department responsible for local government, request a coordinating structure established by the provincial department responsible for local government for a post-election municipality to prepare a draft business plan for the allocation, in accordance with the framework for that allocation. (b) All transfers for the 2016/17 financial year must be based on the draft business plan until the receiving officer approves a business plan in terms of paragraph (c). (c) The receiving officer of a Schedule 4 or 5 allocation must within two months after the election of all municipal councils submit to the transferring officer the business plan, as approved by the receiving officer. (d) All subsequent transfers must be based on the business plan approved by the relevant receiving officer. (6) (a) A category C municipality (herein called ‘‘the releasing municipality’’) from which a particular area or a category B municipality is transferred from the election date to another category C municipality (herein called ‘‘the receiving municipality’’), must continue to spend its allocations, in that particular area or category B municipality, as if that area or category B municipality was not transferred to the receiving municipality, unless the municipalities have entered into an agreement that ensures that the relocated area or category B municipality is not negatively affected. (b) The transferring officer of an allocation and the receiving municipality must monitor that the releasing municipality complies with paragraph (a). (c) The releasing municipality must, at the request of the transferring officer, the the National Treasury, demonstrate compliance with receiving municipality or paragraph (a). (7) (a) Sections 18 and 19 apply, with the necessary changes, if a releasing municipality fails to comply with subsection (6)(a) or (c) in respect of a conditional allocation. (b) If an allocation is stopped in terms of paragraph (a), the National Treasury may, after consultation with the transferring officer, determine that a portion of the allocation be reallocated to the receiving municipality. (8) If a releasing municipality fails to comply with subsection (6)(a) or (c), the National Treasury may reallocate a portion of the releasing municipality’s equitable share allocation referred to in section 5(1) to the receiving municipality. 20 25 30 35 40 45 (9) If the election date is after 1 July 2016, transitional measures in addition to the 50 measures in this section may be prescribed. Repeal of laws and savings 39. (1) Subject to subsection (2)— (a) the Division of Revenue Act, 2015 (Act No. 1 of 2015), except sections 16 and 26, is hereby repealed; and 55 No. 39995GOVERNMENT GAZETTE, 18 May 2016Act No. 3 of 2016Division of Revenue Act, 2016 63 63 (b) ka la goba ka morago ga letsˇatsˇikgwedi la dikgetho, godimo ga diphetisˇetsˇo tsˇe tharo tsˇeo di hlalosˇitsˇwego go karolo 5(3), dumelela phetisˇetsˇo ya bone ka letsˇatsˇikgwedi peleng ga la 30 Dibatsela bakeng sa masepala ofe goba ofe wa morago ga dikgetho. (4) (a) Ge letsˇatsˇikgwedi la dikgetho e le ka morago ga la 1 Mosegamanye 2016, Matlotlo a Bosetsˇhaba a ka, ka tsebisˇo Kuranteng ya Mmusˇo, laetsˇa bakeng sa masepala wa peleng ga dikgetho— (i) (ii) tekanyetsˇo ya mabaka yeo e hlalosˇitsˇwego go Karolo B ya Sˇetule 4; goba tekanyetsˇo ya mabaka yeo e hlalosˇitsˇwego go Karolo B ya Sˇetule 5 yeo e gatisˇitsˇwego go ya ka karolo 16(1)(a). 5 10 (b) Ge tekanyetsˇo ya mabaka e laetsˇwe bakeng sa masepala wa peleng ga dikgetho go ya ka tema (a), tekanyetsˇo ya mabaka go bomasepala ka moka ba ka morago ga dikgetho bao ba aroganyago karolo efe goba efe ya lefelo ya masepala woo wa peleng ga dikgetho e swanetsˇe go beakanywa ka tekatekano. (c) Pele go ka dirwa diphetisˇetsˇo dife goba dife go ya ka tema (a), Matlotlo a 15 Bosetsˇhaba a swanetsˇe go rerisˇana le mohlankedi wa phetisˇetsˇo wo malebana. (d) Phetosˇo go ya ka tema (a) e thoma go sˇoma ka letsˇatsˇikgwedi la kgatisˇo ya tsebisˇo Kuranteng ya Mmusˇo. (5) (a) Mohlankedi wa phetisˇetsˇo wa tekanyetsˇo ya Sˇetule 4 goba 5 a ka, morago ga therisˇano le kgoro ya bosetsˇhaba yeo e nago le maikarabelo a mmusˇo wa selegae, kgopela sebopego sa thulaganyo seo se hlanngwego ke kgoro ya profense yeo e nago le maikarabelo a mmusˇo wa selegae bakeng sa masepala wa morago ga dikgetho go beakanya leanothalwa la kgwebo bakeng sa tekanyetsˇo, go ya ka tlhako ya tekanyetsˇo yeo. (b) Diphetisˇetsˇo ka moka tsˇa ngwaga wa ditsˇhelete wa 2016/17 di swanetsˇe go sepelelana le leanothalwa la kgwebo go fihlela mohlankedi wa kgwetsˇo a dumella leano la kgwebo go ya ka tema (c). (c) Mohlankedi wa khwetsˇo wa tekanyetsˇo ya Sˇetule 4 goba 5 o swanetsˇe go, mo dikgweding tsˇe pedi morago ga kgetho ya dikhansele tsˇa masepala romela go mohlankedi wa phetisˇetsˇo leano la kgwebo, bjalo ka ge go dumeletsˇwe ke mohlankedi wa khwetsˇo. (d) Diphetisˇetsˇo tsˇe dingwe ka moka di swanetsˇe go sepelelana le leano la kgwebo leo le dumeletsˇwego ke mohlankedi yo malebana wa khwetsˇo. (6) (a) Masepala wa legoro la C (ka fa o bitsˇwa ‘‘masepala wo ntsˇhago’’) woo lefelo le itsˇego goba masepala wa legoro B o fetisˇetsˇwa gotsˇwa letsˇatsˇikgweding la kgetho go masepala wo mongwe wa legoro C (ka fa o bitsˇwa ‘‘masepala wa khwetsˇo’’), o swanetsˇe go tsˇwelapele ka go dirisˇa ditekanyetsˇo tsˇa ona, lefelong leo goba masepala wa legoro la B, e ke lefelo leo goba masepala wa legoro B ga se wa fetisˇetsˇwa go masepala wa khwetsˇo, ntle le ge bomasepala ba na le tumellano yeo e netefatsˇago gore lefelo leo le phethagaleditsˇwego ka lefsa goba masepala wa legoro B ga o angwe gampe. (b) Mohlankedi wa phetisˇetsˇo wa tekanyetsˇo le masepala wa khwetsˇo ba swanetsˇe go lekola gore masepala wa tokollo o obamela tema (a). (c) Masepala wa tokollo o swanetsˇe go, ka kgopelo ya mohlankedi wa phetisˇetsˇo, masepala wa khwetsˇo goba Matlotlo a Bosetsˇhaba, laetsˇa kobamelo le tema (a). (7) (a) Dikarolo 18 le 19 di a sˇoma, ka diphetosˇo tsˇe hlokegago, ge masepala wa tokollo o palelwa ke go obamela karolwana (6)(a) goba (c) malebana le tekanyetsˇo ya mabaka. (b) Ge tekanyetsˇo e emisˇitsˇwe go ya ka tema (a), Matlotlo a Bosetsˇhaba a ka, morago ga ditherisˇano le mohlankedi wa phetisˇetsˇo, laela gore seripana sa tekanyetsˇo yeo e tlilego go lekanyetsˇwa ka lefsa go masepala wa khwetsˇo. (8) Ge masepala wa tokollo o palelwa ke go obamela karolwana (6)(a) goba (c), Matlotlo a Bosetsˇhaba a ka lekanyetsˇa ka lefsa seripana la tekanyetsˇo ya tekatekano ya masepala wa tokollo yeo e hlalosˇitsˇwego go karolo 5(1) go masepala wa khwetsˇo. (9) Ge letsˇatsˇikgwedi la kgetho e le ka morago ga la 1 Mosegamanye 2016, magato a nakwana godimo ga magato karolong ye a ka diragatsˇwa. 20 25 30 35 40 45 50 55 Phumolo ya melao le dipoloko 39. (1) Go ya ka karolwana (2)— (a) Molao wa Karoganyo ya Letseno, 2015 (Molao 1 wa 2015), ntle le dikarolo 16 le 26, o a phumolwa; le No. 39995GOVERNMENT GAZETTE, 18 May 2016Nmr 3 ya 2016Molao wa Karoganyo ya Letseno, 2016 64 64 (b) sections 16 and 26 of the Division of Revenue Act, 2015, is hereby repealed with effect from 1 July 2016 or the date that this Act takes effect, whichever is the later date. (2) Any repeal referred to in subsection (1), does not affect— (a) any duty to be performed in terms of any provision of an Act referred to in 5 subsection (1) after the end of the 2016/17 financial year; and (b) any obligation in terms of any provision of an Act referred to in subsection (1), the execution of which is outstanding. (3) Any framework published in terms of section 16 of the Division of Revenue Act, 2015, as amended in terms of section 16 or 26 of that Act, applies to funds of a conditional allocation approved for roll-over in terms of section 22(2) of that Act, if that conditional allocation does not continue to exist in terms of this Act. 10 Short title and commencement

29. Mesˇomo ya bomasepala

30. Mesˇomo le maatla a matlotlo a diprofense

31. Mesˇomo le maatla a Matlotlo a Bosetsˇhaba KGAOLO 6 KAKARETSˇO

32. Maikarabelo malebana le ditshenyagalelo ka lebaka la tlolo ya melao ya pusˇo tirisˇano le ditswalano tsˇa mebusˇo ditshenyagalelo tsˇeo di sa sepelago ka tshwanelo 33. Tshwarompe ya ditsˇhelete 34. Tholelo ya maatla le mesˇomo 35. 36. Tlogedisˇo

38. Magato a nakwana bakeng sa dikgetho tsˇa masepala ka 2016 39. 40. Phumolo ya melao le dipoloko Thaetlele ye kopana le go thoma ga Molao SˇETULE 1 5 10 15 Karoganyo ya tekatekano ya letseno le kgobokeditsˇwego maemong a bosetsˇhaba magareng ga makala a mararo a mmusˇo 20 SˇETULE 2 Taetsˇo ya tekanyetsˇo ya tekatekano ya profense ye nngwe le ye nngwe ya lekala la profense la tekanyetsˇo ya letseno le kgobokeditsˇwego maemong a bosetsˇhaba (bjalo ka tefisˇo thwii kgahlanong le Sekhwama sa Letseno sa Bosetsˇhaba) 25 SˇETULE 3 Taetsˇo ya tekanyetsˇo ya tekatekano ya masepala wo mongwe le wo mongwe ya lekala la selegae la tekanyetsˇo ya letseno le kgobokeditsˇwego maemong a bosetsˇhaba SˇETULE 4 Karolo A 30 Ditekanyetsˇo go diprofense bakeng sa go oketsˇa thusˇo ya ditsˇhelete ya mananeo goba mesˇomo yeo e thusˇwago ka tsˇhelete ya dikhwama tsˇa profense Karolo B Ditekanyetsˇo go bomasepala go oketsˇa thusˇo ka ditsˇhelete ya mananeo goba mesˇomo yeo e thusˇwago ka tsˇhelete ya dikhwama tsˇa bomasepala 35 SˇETULE 5 Karolo A Ditekanyetsˇo tsˇa mohola wo itsˇego go diprofense Karolo B Ditekanyetsˇo tsˇa mohola wo itsˇego go bomasepala 40 No. 39995GOVERNMENT GAZETTE, 18 May 2016Nmr 3 ya 2016Molao wa Karoganyo ya Letseno, 2016 8 8 SCHEDULE 6 Part A Allocations-in-kind to provinces for designated special programmes Part B Allocations-in-kind to municipalities for designated special programmes 5 SCHEDULE 7 Part A Allocations to provinces for immediate disaster response Part B Allocations to municipalities for immediate disaster response CHAPTER 1 INTERPRETATION AND OBJECTS OF ACT Interpretation 1. (1) In this Act, unless the context indicates otherwise, any word or expression to which a meaning has been assigned in the Public Finance Management Act or the Municipal Finance Management Act has the meaning assigned to it in the Act in question, and— ‘‘accreditation’’ means accreditation of a municipality, in terms of section 10(2) of the Housing Act, 1997 (Act No. 107 of 1997), to administer national housing programmes, read with Part 3 of the National Housing Code, 2009 (Financial Interventions: Accreditation of Municipalities); ‘‘allocation’’ means the equitable share allocation to the national sphere of government in Schedule 1, a province in Schedule 2 or a municipality in Schedule 3, or a conditional allocation; ‘‘category A, B or C municipality’’ means a category A, B or C municipality envisaged in section 155(1) of the Constitution; ‘‘conditional allocation’’ means an allocation to a province or municipality from the national government’s share of revenue raised nationally, envisaged in section 214(1)(c) of the Constitution, as set out in Schedule 4, 5, 6 or 7; ‘‘Constitution’’ means the Constitution of the Republic of South Africa, 1996; ‘‘corporation for public deposits account’’ means a bank account of the Provincial Revenue Fund held with the Corporation for Public Deposits, established by the Corporation for Public Deposits Act, 1984 (Act No. 46 of 1984); ‘‘disaster’’ means a national, provincial or local state of disaster declared in terms of section 27, 41 or 55 of the Disaster Management Act, 2002 (Act No. 57 of 2002); ‘‘Education Infrastructure Grant’’ means the Education Infrastructure Grant referred to in Part A of Schedule 4; ‘‘financial year’’ means, in relation to— (a) a national or provincial department, the year ending 31 March; or (b) a municipality, the year ending 30 June; ‘‘framework’’ means the conditions and other information in respect of a conditional allocation published in terms of section 16 or 26; ‘‘Health Facility Revitalisation Grant’’ means the Health Facility Revitalisation Grant referred to in Part A of Schedule 5; ‘‘Human Settlements Development Grant’’ means the Human Settlements Development Grant referred to in Part A of Schedule 5; ‘‘Integrated City Development Grant’’ means the Integrated City Development Grant referred to in Part B of Schedule 4; ‘‘Integrated National Electrification Programme Grant’’ means the Integrated National Electrification Programme Grant referred to in Part B of Schedule 5 or Part B of Schedule 6; 10 15 20 25 30 35 40 45 50 No. 39995GOVERNMENT GAZETTE, 18 May 2016Act No. 3 of 2016Division of Revenue Act, 2016 9 9 SˇETULE 6 Karolo A Ditekanyetsˇo tsˇe swanago go diprofense bakeng sa mananeo a kgethegilego ao a kgethilwego Karolo B 5 Ditekanyetsˇo tsˇe swanago go bomasepala bakeng sa mananeo a kgethegilego ao a kgethilwego SˇETULE 7 Karolo A Ditekanyetsˇo go diprofense bakeng sa phethagaletsˇo ya kotsi ya tsˇhoganyetsˇo 10 Ditekanyetsˇo go bomasepala bakeng sa phethagaletsˇo ya kotsi ya tsˇhoganyetsˇo Karolo B KGAOLO 1 TLHATHOLLO LE MAIKEMISˇETSˇO A MOLAO Tlhathollo 1. (1) Mo Molaong wo, ntle le ge tshwaragano e laetsˇa ka tsela ye nngwe, lentsˇu lefe goba lefe goba mmolelwana woo o neilwego hlalosˇo go Molao wa Taolo ya Matlotlo a Setsˇhaba goba Molao wa Taolo ya Matlotlo a Masepala o na le hlalosˇo yeo e neilwego Molaong woo, mme— ‘‘netefatsˇo’’ e ra netefatsˇo ya masepala, go ya ka karolo 10(2) ya Molao wa Mengwako, 1997 (Molao 107 wa 1997), bakeng sa go sepetsˇa mananeo a mengwako a bosetsˇhaba, e balwa le Karolo 3 ya Khouto ya tsˇa Mengwako ya Bosetsˇhaba, 2009 (Tsenelelo ka ditsˇhelete: Netefatsˇo ya bomasepala); ‘‘tekanyetsˇo’’ e ra tekanyetsˇo ya tekatekano go lekala la bosetsˇhaba la mmusˇo go Sˇetule 1, profense go Sˇetule 2 goba masepala go Sˇetule 3, goba tekanyetsˇo ya mabaka; ‘‘Legoro masepala la A, B goba C’’ e ra Legoro la masepala la A, B goba C le hlalosˇitsˇwego go karolo 155(1) ya Molaotheo; ‘‘tekanyetsˇo ya mabaka’’ e ra tekanyetsˇo go profense goba masepala gotsˇwa tekanyetsˇong ya mmusˇo wa bosetsˇhaba ya letseno yeo e kgobokeditsˇwego maemong a bosetsˇhaba, yeo e hlalosˇitsˇwego go karolo 214(1)(c) ya Molaotheo, bjalo ka ge go laeditsˇwe go Sˇetule 4, 5, 6 goba 7; ‘‘Molaotheo’’ e ra Molaotheo wa Rephabliki ya Afrika Borwa, 1996; ‘‘koporasi bakeng sa akhaonto ya ditipositi ya setsˇhaba’’ e ra akhaonto ya panka ya Sekhwama sa Letseno sa Profense yeo e swerwego le Koporasi ya Ditipositi tsˇa Setsˇhaba, ye hlanngwego ka Molao wa Koporasi ya Ditipositi tsˇa Setsˇhaba, 1984 (Molao 46 wa 1984); ‘‘kotsi’’ e ra seemo sa kotsi sa profense goba selegae seo se begwago ka tsebisˇo Kuranteng ya Mmuso ya Profense go ya ka karolo 27, 41 goba 55 ya Molao wa Taolo ya Dikotsi, 2002 (Molao 57 wa 2002); ‘‘Thusˇo ya Mananeokgoparara a Thuto’’ e ra Thusˇo ya Mananeokgoparara a Thuto yeo e hlalosˇitsˇwego go Karolo A ya Sˇetule 4; ‘‘Ngwaga wa ditsˇhelete’’ e ra, malebana le— (a) kgoro ya bosetsˇhaba goba profense, ngwaga woo o felago ka la 31 Hlakola; goba (b) masepala, ngwaga woo o felago ka la 30 Phupu; ‘‘tlhako’’ e ra mabaka le tshedimosˇo ye nngwe malebana le tekanyetsˇo ya mabaka tsˇe gatisˇitsˇwego go ya ka karolo 16 goba 26; ‘‘Thusˇo ya Tsˇosˇolosˇo ya Didirisˇwa tsˇa Maphelo’’ e ra Thusˇo ya Tsˇosˇolosˇo ya Didirisˇwa tsˇa Maphelo yeo e hlalosˇitsˇwego go Karolo A ya Sˇetule 5; 15 20 25 30 35 40 45 50 No. 39995GOVERNMENT GAZETTE, 18 May 2016Nmr 3 ya 2016Molao wa Karoganyo ya Letseno, 2016 10 10 two accreditation’’ means accreditation to render ‘‘legislation’’ means national legislation or provincial legislation as defined in section 239 of the Constitution; ‘‘level one accreditation’’ means accreditation to render beneficiary management, subsidy budget planning and allocation, and priority programme management and administration, of national housing programmes; ‘‘level three accreditation’’ means an executive assignment to administer all aspects, including financial administration, of national housing programmes; full programme ‘‘level management and administration of all housing instruments and national housing programmes in addition to the responsibilities under a level one accreditation; ‘‘Maths, Science and Technology Grant’’ means the Maths, Science and Technology Grant referred to in Part A of Schedule 5; ‘‘medium term expenditure framework’’ means a budgeting framework applied by the National Treasury which— (a) translates government policies and plans into a multi-year spending plan; and (b) promotes transparency, accountability and effective public financial manage- ment; ‘‘metropolitan municipality’’ means a metropolitan municipality as defined in section 1 of the Municipal Structures Act; ‘‘Municipal Finance Management Act’’ means the Local Government: Munici- pal Finance Management Act, 2003 (Act No. 56 of 2003); ‘‘Municipal Structures Act’’ means the Local Government: Municipal Structures Act, 1998 (Act No. 117 of 1998); ‘‘Municipal Systems Act’’ means the Local Government: Municipal Systems Act, 2000 (Act No. 32 of 2000); ‘‘Neighbourhood Development Partnership Grant’’ means the Neighbourhood Development Partnership Grant referred to in Part B of Schedule 5 or Part B of Schedule 6; ‘‘organ of state’’ means an organ of state as defined in section 239 of the Constitution; ‘‘overpayment’’ means the transfer of more than the allocated amount of an allocation or the transfer of an allocation not in accordance with a payment schedule; ‘‘payment schedule’’ means a schedule which sets out— (a) the amount of each transfer of a provincial equitable share or a conditional allocation for a province or municipality to be transferred in terms of this Act; the date on which each transfer must be paid; and to whom, and to which bank account, each transfer must be paid; (b) (c) ‘‘prescribe’’ means prescribe by regulation in terms of section 37; ‘‘primary bank account’’ in relation to— (a) a province, means a bank account of the Provincial Revenue Fund, envisaged in section 21(2) of the Public Finance Management Act and which the accounting officer of the provincial treasury has certified to the National Treasury; or 5 10 15 20 25 30 35 40 (b) a municipality, means the bank account of the municipality as determined in 45 terms of section 8 of the Municipal Finance Management Act; ‘‘Provincial Roads Maintenance Grant’’ means the Provincial Roads Mainte- nance Grant referred to in Part A of Schedule 4; ‘‘Public Finance Management Act’’ means the Public Finance Management Act, 1999 (Act No. 1 of 1999); ‘‘Public Transport Network Grant’’ means the Public Transport Network Grant referred to in Part B of Schedule 5; ‘‘Public Transport Operations Grant’’ means the Public Transport Operations Grant referred to in Part A of Schedule 4; ‘‘quarter’’ means, in relation to— (a) a national or provincial department, the period from— (i) 1 April to 30 June; (ii) 1 July to 30 September; (iii) 1 October to 31 December; or (iv) 1 January to 31 March; or (b) a municipality— (i) 1 July to 30 September; (ii) 1 October to 31 December; 50 55 60 No. 39995GOVERNMENT GAZETTE, 18 May 2016Act No. 3 of 2016Division of Revenue Act, 2016 11 11 ‘‘Thusˇo ya Tlhabollo ya Bodulo bja Batho’’ e ra Thusˇo ya Tlhabollo ya Bodulo bja Batho yeo e hlalosˇitsˇwego go Karolo A ya sˇetule 5; ‘‘Thusˇo ya Tlhabollo ya Toropo ye Kopantsˇwego’’ e ra Thusˇo ya Tlhabollo ya Toropo ye Kopantsˇwego yeo e hlalosˇitsˇwego go Karolo B ya Sˇetule 4; ‘‘Thusˇo ya Lenaneo le Kopantsˇwego la Mohlagase la Bosetsˇhaba’’ e ra Thusˇo ya Lenaneo le Kopantsˇwego la Mohlagase la Bosetsˇhaba yeo e hlalosˇitsˇwego go Karolo B ya Sˇetule 5 goba Karolo B ya Sˇetule 6; ‘‘peomelao’’ e ra peomelao ya bosetsˇhaba goba peomelao ya profense bjalo ka ge go hlalosˇitsˇwe go karolo 239 ya Molaotheo; ‘‘netefatsˇo ya maemo mathomo’’ e ra netefatsˇo go phethagaletsˇa taolo ya kholego, peakanyetsˇo ya thusˇo ya Sekhwama le tekanyetsˇo, le taolo le tshepedisˇo ya lenaneo le bohlokwa, tsˇa mananeo a mengwako a bosetsˇhaba; ‘‘netefatsˇo ya maemo a boraro’’ e ra mosˇomo wa kuduthamaga go sepetsˇa dintlha ka moka, go akaretsˇwa tshepedisˇo ya matlotlo, ya mananeo a mengwako a bosetsˇhaba; ‘‘netefatsˇo ya maemo a bobedi’’ e ra netefatsˇo bakeng sa go nea taolo ya lenaneo ka botlalo le tshepedisˇo ya didirisˇwa ka moka tsˇa Mengwako le mananeo a mengwako a bosetsˇhaba godimo ga maikarabelo ka tlase ga netefatsˇo ya maemo a mathomo; ‘‘Thusˇo ya Dipalo, Saense le Theknolotsˇi’’ e ra Thusˇo ya Dipalo, Saense le Theknolotsˇi yeo e hlalosˇitsˇwego go Karolo A ya Sˇetule 5; ‘‘tlhako ya ditshenyagalelo ya nako ya bogareng’’ e ra tlhako ya sekhwama yeo e sˇomisˇwago ke Matlotlo a Bosetsˇhaba yeo e— (a) tsˇweletsˇago dipholisi tsˇa mmusˇo le maano go leano la tirisˇo ya tsˇhelete la mengwagangwaga; gape e tsˇweletsˇa bopepeneneng, maikarabelo le taolo ya ditsˇhelete tsˇa setsˇhaba yeo e sˇomago; (b) ‘‘masepalasetoropo’’ e ra masepalasetoropo bjalo ka ge go hlalosˇitsˇwe go karolo 1 ya Molao wa Dibopego tsˇa Bomasepala; ‘‘Molao wa Taolo ya Matlotlo a Masepala’’ e ra Mmusˇo wa Selegae: Molao wa Taolo ya Matlotlo a Masepala, 2003 (Molao 56 wa 2003); ‘‘Molao wa Dibopego tsˇa Bomasepala’’ e ra Mmusˇo wa Selegae: Molao wa Dibopego tsˇa Bomasepala, 1998 (Molao 117 wa 1998); ‘‘Molao wa Ditsela tsˇa Bomasepala’’ e ra Mmusˇo wa Selegae: Molao wa Ditsela tsˇa Bomasepala, 2000 (Molao 32 wa 2000); ‘‘Thusˇo ya Tirisˇano ya Tlhabollo ya Setsˇhaba’’ e ra Thusˇo ya Tirisˇano ya Tlhabollo ya Setsˇhaba yeo e hlalosˇitsˇwego go Karolo B ya Sˇetule 5 goba Karolo B ya Sˇetule 6; ‘‘lekala la mmusˇo’’ e ra lekala la mmusˇo bjalo ka ge go hlalosˇitsˇwe go karolo 239 ya Molaotheo; ‘‘tefelophetelelo’’ e ra phetisˇetsˇo ya go feta seroto seo se beilwego sa tekanyetsˇo goba phetisˇetsˇo ya tekanyetsˇo yeo e sa sepelelanago le sˇetule ya tefelo; ‘‘sˇetule ya tefelo’’ e ra sˇetule yeo e tsˇweletsˇago— (a) seroto sa phetisˇetsˇo ye nngwe le ye nngwe ya tekanyetsˇo ya tekatekano ya profense goba tekanyetsˇo ya mabaka bakeng sa profense goba masepala ye swanetsˇego go fetisˇetsˇwa go ya ka Molao wo; letsˇatsˇikgwedi leo phetisˇetsˇo e swanetsˇego go lefelwa; le (b) (c) motho yoo, le akhaonto ya panka, yeo phetisˇetsˇo ye nngwe le ye nngwe e swanetsˇego go lefelwa; ‘‘tsˇweletsˇa’’ e ra go tsˇweletsˇa ka molawana go ya ka karolo 37; ‘‘akhaonto ya panka ya motheo’’ malebana le— (a) profense, e ra akhaonto ya panka ya Sekhwama sa Letseno sa Profense, ka ge go hlalosˇitsˇwe go karolo 21(2) ya Molao wa Taolo ya Matlotlo a Setsˇhaba mme yeo mohlankedi wa Tsˇhupaletlotlo wa matlotlo a profense a netefaditsˇwego go Matlotlo a Bosetsˇhaba; goba (b) masepala, e ra akhaonto ya panka ya masepala bjalo ka ge go laeditsˇwe go ya ka karolo 8 ya Molao wa Taolo ya Matlotlo a Masepala; ‘‘Thusˇo ya Hlokomelo ya Mebila ya Profense’’ e ra Thusˇo ya Hlokomelo ya Mebila ya Profense yeo e hlalosˇitsˇwego go Karolo A ya Sˇetule 4; ‘‘Molao wa Taolo ya Matlotlo a Setsˇhaba’’ e ra Molao wa Taolo ya Matlotlo a Setsˇhaba, 1999 (Molao 1 wa 1999); 5 10 15 20 25 30 35 40 45 50 55 60 No. 39995GOVERNMENT GAZETTE, 18 May 2016Nmr 3 ya 2016Molao wa Karoganyo ya Letseno, 2016 12 12 (iii) 1 January to 31 March; or (iv) 1 April to 30 June; ‘‘receiving officer’’ means, in relation to— (a) a Schedule 4, 5 or 7 allocation transferred to a province, the accounting officer of the provincial department which receives that allocation or a portion thereof for expenditure via an appropriation from its Provincial Revenue Fund; or (b) a Schedule 4, 5 or 7 allocation transferred or provided in kind to a municipality, the accounting officer of the municipality; ‘‘receiving provincial department’’ in relation to a Schedule 4, 5 or 7 allocation transferred to a province, means the provincial department which receives that allocation or a portion thereof for expenditure via an appropriation from its Provincial Revenue Fund; ‘‘School Infrastructure Backlogs Grant’’ means the School Infrastructure Backlogs Grant referred to in Part A of Schedule 6; ‘‘this Act’’ includes any framework or allocation published, or any regulation made, in terms of this Act; ‘‘transferring officer’’ means the accounting officer of a national department that transfers a Schedule 4, 5 or 7 allocation to a province or municipality or spends a Schedule 6 allocation on behalf of a province or municipality; ‘‘Urban Settlements Development Grant’’ means the Urban Settlements Development Grant referred to in Part B of Schedule 4; ‘‘working day’’ means any day except a Saturday, a Sunday or a public holiday as defined in the Public Holidays Act, 1994 (Act No. 36 of 1994). 5 10 15 20 (2) Any approval, certification, decision, determination, instruction, notification, 25 notice or request in terms of this Act must be in writing. Objects of Act

2. The objects of this Act are— (a) as required by section 214(1) of the Constitution, to provide for— (i) (ii) the equitable division of revenue raised nationally among the three spheres of government; the determination of each province’s equitable share of the provincial share of that revenue; (iii) other allocations to provinces, local government or municipalities from the national government’s share of that revenue and conditions on which those allocations are made; to promote predictability and certainty in respect of all allocations to provinces and municipalities, in order that provinces and municipalities may plan their budgets over a multi-year period and thereby promote better coordination between policy, planning and budgeting; and to promote transparency and accountability in the resource allocation process, by ensuring that all allocations, except Schedule 6 allocations, are reflected on the budgets of provinces and municipalities and the expenditure of conditional allocations is reported on by the receiving provincial departments and municipalities. 30 35 40 45 (b) (c) No. 39995GOVERNMENT GAZETTE, 18 May 2016Act No. 3 of 2016Division of Revenue Act, 2016 13 13 ‘‘Thusˇo ya Tshepetsˇo ya Neteweke ya Dinamelwa tsˇa Setsˇhaba’’ e ra Thusˇo ya Tshepetsˇo ya Neteweke ya Dinamelwa tsˇa Setsˇhaba yeo e hlalosˇitsˇwego go Karolo B ya Sˇetule 5; ‘‘Thusˇo ya Ditshepetsˇo tsˇa Dinamelwa tsˇa Setsˇhaba’’ e ra Thusˇo ya Ditshepetsˇo tsˇa Dinamelwa tsˇa Setsˇhaba yeo e hlalosˇitsˇwego go Karolo A ya Sˇetule 4; ‘‘Kotara’’ e ra, malebana le— (a) kgoro ya bosetsˇhaba goba profense, nako ya go tloga ka la— (i) 1 Moranang go fihlela ka la 30 Phupu; (ii) 1 Mosegamanye go fihlela ka la 30 Lewedi; (iii) 1 Diphalane go fihlela ka la 31 Manthole; goba (iv) 1 Pherekgong go fihlela ka la 31 Hlakola; goba (b) masepala— (i) 1 Mosegamanye go fihlela ka la 30 Lewedi; (ii) 1 Diphalane go fihlela ka la 31 Manthole; (iii) 1 Pherekgong go fihlela ka la 31 Hlakola; goba (iv) 1 Moranang go fihlela ka la 30 Phupu; ‘‘mohlankedi wa khwetsˇo’’ e ra, malebana le— (a) (b) tekanyetsˇo ya sˇetule 4, 5 goba 7 yeo e fetisˇeditsˇwego go profense, mohlankedi wa tsˇhupaletlotlo wa kgoro ya profense yeo e hwetsˇago tekanyetsˇo yeo goba seripana seo bakeng sa tshenyagalelo go tekanyetsˇo gotsˇwa Sekhwameng sa yona sa Letseno sa Profense ; goba tekanyetsˇo ya sˇetule 4, 5 goba 7 yeo e fetisˇeditsˇwego goba e phethagaletsˇwa ka tsela ye swanago go masepala, mohlankedi wa tsˇhupaletlotlo wa masepala; ‘‘kgoro ya profense yeo e hwetsˇago’’ malebana le tekanyetsˇo ya Sˇetule 4, 5 goba 7 yeo e fetisˇeditsˇwego go profense, e ra kgoro ya profense yeo e hwetsˇago tekanyetsˇo yeo goba seripana sa yona bakeng sa tshenyagalelo go tekanyetsˇo gotsˇwa Sekhwameng sa yona sa letseno sa Profense; ‘‘Thusˇo ya go se ye pele ga Mananeokgoparara a sekolo’’ e ra Thusˇo ya go se ye pele ga Mananeokgoparara a sekolo yeo e hlalosˇitsˇwego go Karolo A ya Sˇetule 6; ‘‘Molao wo’’ e ra tlhako goba tekanyetsˇo yeo e gatisˇitsˇwego, goba molawana ofe goba ofe woo o dirilwego, go ya ka Molao wo; ‘‘mohlankedi wa phetisˇetsˇo’’ e ra mohlankedi wa tsˇhupaletlotlo wa kgoro ya bosetsˇhaba yeo e fetisˇetsˇago go tekanyetsˇo ya Sˇetule 4, 5 goba 7 go profense goba masepala goba yo a dirisˇago tekanyetsˇo ya Sˇetule 6 bakeng sa profense goba masepala; ‘‘Thusˇo ya Tlhabollo ya Bodulo bja batho Motse setoropong’’ e ra Thusˇo ya Tlhabollo ya Bodulo bja batho Motse setoropong yeo e hlalosˇitsˇwego go Karolo B ya Sˇetule 4; ‘‘letsˇatsˇi la modiro’’ e ra letsˇatsˇi lefe goba lefe ntle le Mokibelo, Sontaga goba letsˇatsˇi la setsˇhaba la maikhutsˇo bjalo ka ge go hlalosˇitsˇwe go Molao wa Matsˇatsˇi a Boikhutsˇo, 1994 (Molao 36 wa 1994). (2) Tetla, netefatsˇo, sepheto, taetsˇo, taelo, tsebisˇo goba kgopelo efe goba efe go ya ka Molao wo e swanetsˇe go ba ka tsela ya lengwalo. Maikemisˇetsˇo a Molao

2. Maikemisˇetsˇo a Molao ke go— (a) bjalo ka ge go hlokega go ya karolo 214(1) ya Molaotheo, go phethagaletsˇa— (i) karoganyo ya tekatekano ya letseno leo le kgobokeditsˇwego maemong a (ii) bosetsˇhaba magareng ga makala a mararo a mmusˇo; taetsˇo ya tekanyetsˇo ya tekatekano ya profense ye nngwe le ye nngwe ya karolo ya profense ya letseno leo; (iii) ditekanyetsˇo tsˇe dingwe go diprofense, mmusˇo wa selegae goba bomasepala gotsˇwa go tekanyetsˇo ya mmusˇo wa bosetsˇhaba ya letseno leo le mabaka ao Ditekanyetsˇo tsˇeo di dirwago; (b) godisˇa ponelopele le netefatsˇo malebana le Ditekanyetsˇo ka moka tsˇa diprofense le bomasepala, bakeng sa gore diprofense le bomasepala di kgone go beakanyetsˇa dikhwama tsˇa tsˇona mo nakong ya mengwaga ye mentsˇhi mme di godisˇa tshepetsˇo ye kaone magareng ga pholisi, peakanyo le thulaganyo ya sekhwama; gape (c) godisˇa bopepeneneng le maikarabelo tshepetsˇong ya kabelo ya methopo, ka go netefatsˇa gore dikabelo ka moka, ntle le ditekanyetsˇo tsˇa Sˇetule 6, di tsˇweletsˇwa dikhwameng tsˇa diprofense le bomasepala mme le ditshenya- galelo tsˇa ditekanyetsˇo tsˇa mabaka di begwa ka dikgoro tsˇa khwetsˇo tsˇa profense le masepala. 5 10 15 20 25 30 35 40 45 50 55 60 No. 39995GOVERNMENT GAZETTE, 18 May 2016Nmr 3 ya 2016Molao wa Karoganyo ya Letseno, 2016 14 14 CHAPTER 2 EQUITABLE SHARE ALLOCATIONS Equitable division of revenue raised nationally among spheres of government 3. (1) Revenue raised nationally in respect of the 2016/17 financial year must be divided among the national, provincial and local spheres of government as set out in Column A of Schedule 1. (2) The envisaged division among the national, provincial and local spheres of government of revenue anticipated to be raised nationally in respect of the 2017/18 financial year and the 2018/19 financial year, and which is subject to the Division of Revenue Acts for those financial years, is set out in Column B of Schedule 1. Equitable division of provincial share among provinces 4. (1) Each province’s equitable share of the provincial share of revenue raised nationally in respect of the 2016/17 financial year is set out in Column A of Schedule 2. (2) The envisaged equitable share for each province of revenue anticipated to be raised nationally in respect of the 2017/18 financial year and the 2018/19 financial year, and which is subject to the Division of Revenue Acts for those financial years, is set out in Column B of Schedule 2. (3) The National Treasury must transfer each province’s equitable share referred to in subsection (1) to the corporation for public deposits account of the province in accordance with the payment schedule determined in terms of section 23. Equitable division of local government share among municipalities 5. (1) Each municipality’s equitable share of local government’s share of revenue raised nationally in respect of the 2016/17 financial year is set out in Column A of Schedule 3. (2) The envisaged equitable share for each municipality of revenue anticipated to be raised nationally in respect of the 2017/18 financial year and the 2018/19 financial year, and which is subject to the Division of Revenue Acts for those financial years, is set out in Column B of Schedule 3. (3) The national department responsible for local government must, subject to section 38(3), transfer a municipality’s equitable share referred to in subsection (1) to the primary bank account of the municipality in three transfers on 4 July 2016, 1 December 2016 and 17 March 2017, in the amounts determined in terms of section 23(2). Shortfalls and excess revenue 6. (1) If the actual revenue raised nationally in respect of the 2016/17 financial year falls short of the anticipated revenue set out in Column A of Schedule 1, the national government bears the shortfall. (2) If the actual revenue raised nationally in respect of the 2016/17 financial year exceeds the anticipated revenue set out in Column A of Schedule 1, the excess accrues to the national government, and may be used to reduce borrowing or pay debt as part of its share of revenue raised nationally. (3) A portion of national government’s equitable share or excess revenue envisaged in subsection (2), may be appropriated through the applicable legislation envisaged in section 12 of the Money Bills Amendment Procedure and Related Matters Act, 2009 (Act No. 9 of 2009), to make further allocations to— (a) national departments; or (b) provinces or municipalities. 5 10 15 20 25 30 35 40 45 No. 39995GOVERNMENT GAZETTE, 18 May 2016Act No. 3 of 2016Division of Revenue Act, 2016 15 15 KGAOLO 2 DITEKANYETSˇO TSˇA KABELO YA TEKATEKANO Karoganyo ya tekatekano ya letseno leo le kgobokeditsˇwego maemong a bosetsˇhaba magareng ga makala a mmusˇo 3. (1) Letseno leo le kgobokeditsˇwego maemong a bosetsˇhaba malebana le ngwaga wa ditshelete wa 2016/17 le swanetsˇe go aroganywa magareng ga makala a mmusˇo a bosetsˇhaba, profense le selegae bjalo ka ge go laeditsˇwe go Kholomo A ya Sˇetule 1. (2) Karoganyo yeo e bonetsˇwego pele magareng ga makala a mmusˇo a bosetsˇhaba, profense le selegae ya letseno leo le letetsˇwego go kgoboketsˇwa maemo a bosetsˇhaba malebana le ngwaga wa ditsˇhelete wa 2017/18 le ngwaga wa ditsˇhelete wa 2018/19, mme yeo e lego ka tlase ga diphethagaletsˇo tsˇa Melao ya Karoganyo ya Letseno bakeng sa mengwaga yeo ya ditsˇhelete, e phethagaletsˇwa go Kholomo B ya Sˇetule 1. Karoganyo ya tekatekano ya tekanyetsˇo ya profense magareng ga diprofense 4. (1) Tekanyetsˇo ya tekatekano ya tekanyetsˇo ya profense ya letseno leo le kgobokeditsˇwego maemong a bosetsˇhaba malebana le ngwaga wa ditsˇhelete wa 2016/17 e tsˇweleditsˇwe go Kholomo A ya Sˇetule 2. (2) Tekanyetsˇo yeo e bonelwago pele ya profense ye nngwe le ye nngwe ya letseno le letetsˇwego go kgoboketsˇwa maemong a bosetsˇhaba malebana le ngwaga wa ditsˇhelete wa 2017/18 le ngwaga wa ditsˇhelete wa 2018/19, yeo e sepetsˇwago go ya ka Melao ya Karoganyo ya Letseno bakeng sa mengwaga yeo ya ditsˇhelete, yeo e tsˇweleditsˇwego go Kholomo B ya Sˇetule 2. (3) Matlotlo a Bosetsˇhaba a swanetsˇe go fetisˇetsˇa tekanyetsˇo ya tekatekano ya profense ye nngwe le ye nngwe yeo e hlalosˇitsˇwego go karolwana (1) go Koporasi bakeng sa akhaonto ya ditipositi tsˇa setsˇhaba ya profense go ya ka Sˇetule ya tefelo yeo e laetsˇwago go ya ka karolo 23. Karoganyo ya tekatekano ya tekanyetsˇo ya mmusˇo wa selegae magareng ga bomasepala 5. (1) Tekanyetsˇo ye nngwe le ye nngwe ya masepala ya tekatekano ya tekanyetsˇo ya mmusˇo wa selegae yeo e kgobokeditsˇwego maemong a bosetsˇhaba malebana le ngwaga wa ditsˇhelete wa 2016/17 e tsˇweleditsˇwe go Kholomo A ya Sˇetule 3. (2) Tekanyetsˇo ya tekatekano yeo e bonetsˇwego pele bakeng sa masepala wa letseno leo le letetsˇwego go kgoboketsˇwa maemong a bosetsˇhaba malebana le ngwaga wa ditsˇhelete wa 2017/18 le ngwaga wa ditsˇhelete wa 2018/19, mme yeo e sepetsˇwago go ya ka Melao ya Karoganyo ya Letseno bakeng sa mengwaga yeo ya ditsˇhelete, e tsˇweleditsˇwe go Kholomo B ya Sˇetule 3. (3) Kgoro ya Pusˇotirisˇano, go ya ka karolo 38(3), e swanetsˇe go fetisˇetsˇa tekanyetsˇo ya tekatekano ya masepala yeo e hlalosˇitsˇwego go karolwana (1) go akhaonto ya panka ya mathomo ya masepala ka diphetisˇetsˇo tsˇe tharo ka la 4 Mosegamanye 2016, 1 Manthole 2016 le 17 Hlakola 2017, ka diroto tsˇeo di laeditsˇwego go ya ka karolo 23(2). Tahlegelo le masˇaledi a letseno 6. (1) Ge letseno leo le kgobokeditsˇwego maemong a bosetsˇhaba malebana le ngwaga wa ditsˇhelete wa 2016/17 le laetsˇa tahlegelo ya letseno le letetsˇwego leo le laeditsˇwego go Kholomo A ya Sˇetule 1, mmusˇo wa bosetsˇhaba o angwa ke tahlegelo. (2) Ge letseno leo le kgobokeditsˇwego maemong a bosetsˇhaba malebana le ngwaga wa ditsˇhelete wa 2016/17 le feta letseno leo le letetsˇwego le laeditsˇwego go Kholomo A ya Sˇetule 1, masˇaledi ke a mmusˇo wa godimo, mme a ka dirisˇetsˇwa go fokotsˇa kadimo goba go lefela sekoloto bjalo ka karolo ya tekanyetsˇo ya ona ya letseno leo le kgobokeditsˇwego maemong a bosetsˇhaba. (3) Seripana sa tekanyetsˇo ya tekatekano sa mmusˇo wa bosetsˇhaba goba letseno masˇaledi leo le letetsˇwego go karolwana (2), le ka lekanyetsˇwa ka molao wo sˇomisˇwago wo o hlalosˇitsˇwego go karolo 12 ya Molao wa Tshepetsˇo ya Phetosˇo ya Melaokakanywa ya Ditsˇhelete le Merero ye malebana, 2009 (Molao 9 wa 2009), go phethagaletsˇa ditekanyetsˇo tsˇe dingwe go— (a) dikgoro tsˇa bosetsˇhaba; goba (b) diprofense goba bomasepala. 5 10 15 20 25 30 35 40 45 50 55 No. 39995GOVERNMENT GAZETTE, 18 May 2016Nmr 3 ya 2016Molao wa Karoganyo ya Letseno, 2016 16 16 CHAPTER 3 CONDITIONAL ALLOCATIONS TO PROVINCES AND MUNICIPALITIES Part 1 Conditional allocations Conditional allocations to provinces 7. (1) Conditional allocations to provinces for the 2016/17 financial year from the national government’s share of revenue raised nationally are set out in— (a) Part A of Schedule 4, specifying allocations to provinces to supplement the funding of programmes or functions funded from provincial budgets; (b) Part A of Schedule 5, specifying specific purpose allocations to provinces; (c) Part A of Schedule 6, specifying allocations-in-kind to provinces for designated special programmes; and (d) Part A of Schedule 7, specifying funds that are not allocated to specific provinces, that may be released to provinces to fund an immediate response to a disaster. (2) An envisaged division of conditional allocations to provinces from the national government’s share of revenue anticipated to be raised nationally for the 2017/18 financial year and the 2018/19 financial year, which is subject to the annual Division of Revenue Acts for those years, is set out in Column B of the Schedules referred to in subsection (1). Conditional allocations to municipalities 8. (1) Conditional allocations to municipalities in respect of the 2016/17 financial year from the national government’s share of revenue raised nationally are set out in— (a) Part B of Schedule 4, specifying allocations to municipalities to supplement the funding of functions funded from municipal budgets; (b) Part B of Schedule 5, specifying specific purpose allocations to municipali- ties; (c) Part B of Schedule 6, specifying allocations-in-kind to municipalities for designated special programmes; and (d) Part B of Schedule 7, specifying funds that are not allocated to specific municipalities that may be released to municipalities to fund an immediate response to a disaster. (2) An envisaged division of conditional allocations to municipalities from the national government’s share of revenue anticipated to be raised nationally for the 2017/18 financial year and the 2018/19 financial year, which is subject to the annual Division of Revenue Acts for those years, is set out in Column B of the Schedules referred to in subsection (1). (3) If approved by the National Treasury after consultation with the national Department of Transport, allocations for specific transport contracts for capital projects from the envisaged conditional allocations for the Public Transport Network Grant listed in Column B of Part B of Schedule 5, may not be altered downwards in the Division of Revenue Acts for the 2017/18 financial year and 2018/19 financial year. (4) (a) A municipality may, only with the approval of the National Treasury pledge, offer as security or commit to a person or institution any envisaged conditional allocation to the municipality for the 2017/18 financial year and the 2018/19 financial year, for the purpose of securing a loan or any other form of financial or other support from that person or institution. 5 10 15 20 25 30 35 40 45 No. 39995GOVERNMENT GAZETTE, 18 May 2016Act No. 3 of 2016Division of Revenue Act, 2016 17 17 KGAOLO 3 DITEKANYETSˇO TSˇA MABAKA GO DIPROFENSE LE BOMASEPALA Karolo 1 Ditekanyetso tsa mabaka Ditekanyetsˇo tsˇa mabaka go diprofense 7. (1) Ditekanyetsˇo tsˇa mabaka go diprofense bakeng sa ngwaga wa ditsˇhelete wa 2016/17 gotsˇwa go tekanyetsˇo ya mmusˇo wa bosetsˇhaba ya letseno leo le kgobokeditsˇwego maemong a bosetsˇhaba di tsˇweleditsˇwe go— (a) Karolo A ya Sˇetule 4, yeo e tsˇweletsˇago ditekanyetsˇo go diprofense go thusˇa ka tsˇhelete go mananeo goba mesˇomo yeo e thusˇwago gotsˇwa go dikhwama tsˇa diprofense; (b) Karolo A ya Sˇetule 5, yeo e laetsˇago ditekanyetsˇo tsˇa mehola ye itsˇego go diprofense; (c) Karolo A ya Sˇetule 6, yeo e laetsˇago ditekanyetsˇo tsˇa go swana go diprofense bakeng sa mananeo ao a kgethegilego; mme (d) Karolo A ya Sˇetule 7, yeo e laetsˇago tsˇhelete yeo e sa lekanyetsˇwago go diprofense tsˇe itsˇego, yeo e ka isˇwago diprofenseng bakeng sa go phethagaletsˇa thusˇo ya bonako dikotsing. (2) Karoganyo ye letetsˇwego ya ditekanyetsˇo tsˇa mabaka go diprofense gotsˇwa go tekanyetsˇo ya mmusˇo wa bosetsˇhaba ya letseno leo go letetsˇwego gore le tla kgoboketsˇwa maemong a bosetsˇhaba bakeng sa ngwaga wa ditsˇhelete wa 2017/18 le ngwaga wa ditsˇhelete wa 2018/19, yeo e sepetsˇwago go ya ka Melao ya Karoganyo ya Letseno ya ngwaga goba mengwaga yeo, e hlalosˇitsˇwe go Kholomo B ya Disˇetule tsˇe hlalosˇitsˇwego go karolwana (1). Ditekanyetsˇo tsˇa mabaka go bomasepala 8. (1) Ditekanyetsˇo tsˇa mabaka go mmusˇo wa selegae malebana le ngwaga wa ditsˇhelete wa 2016/17 gotsˇwa tekanyetsˇong ya mmusˇo wa bosetsˇhaba ya letseno leo le kgobokeditsˇwego ditsˇweleditsˇwe go— (a) Karolo B ya Sˇetule 4, yeo e laetsˇago ditekanyetsˇo go bomasepala go thusˇa ka tsˇhelete bakeng sa mesˇomo yeo e lefelelwago gotsˇwa dikhwameng tsˇa bomasepala; (b) Karolo B ya Sˇetule 5 yeo e laetsˇago ditekanyetsˇo tsˇa mohola wo kgethegilego go bo masepala; (c) Karolo B ya Sˇetule 6, yeo e laetsˇago ditekanyetsˇo tsˇe swanago go bomasepala bakeng sa mananeo a kgethegilego ao a kgethilwego; mme (d) Karolo B ya sˇetule 7, yeo e laetsˇago ditsˇhelete tsˇeo di sa lekanyetsˇwago go bomasepala ba itsˇego tsˇeo di ka lokollelwago bomasepala go phethagaletsˇa thusˇo ya bonako dikotsing. (2) Karolo yeo e letetsˇwego ya ditekanyetsˇo tsˇa mabaka go bomasepala ba selegae gotsˇwa tekanyetsˇong ya mmusˇo wa bosetsˇhaba ya letseno leo le letetsˇwego go kgoboketsˇwa maemong a bosetsˇhaba malebana le ngwaga wa ditsˇhelete wa 2017/18 le ngwaga wa ditsˇhelete wa 2018/19, yeo e sepetsˇwago go ya ka Melao ya Karoganyo ya Letseno ya ngwaga bakeng sa mengwaga yeo, e hlalosˇitsˇwe go Kholomo B ya Disˇetule tsˇe hlalosˇitsˇwego go karolwana (1). (3) Ge di dumeletsˇwe ke Matlotlo a Bosetsˇhaba morago ga therisˇano le Kgoro ya Dinamelwa ya Bosetsˇhaba, ditekanyetsˇo tsˇa Ditumellano tsˇe itsˇego tsˇa dinamelwa bakeng sa diprojeke tsˇa khepetlele gotsˇwa go ditekanyetsˇo tsˇe letetsˇwego tsˇa Thusˇo ya Tshepetsˇo ya Neteweke ya Dinamelwa tsˇa Setsˇhaba ye hlalosˇitsˇwego go Kholomo B ya Sˇetule 5, di ka se fetosˇwe ka go fokotsˇwa go Melao ya Karoganyo ya Letseno bakeng sa mengwaga ya ditsˇhelete ya 2017/18 le ngwaga wa ditsˇhelete wa 2018/19. (4) (a) Masepala, fela ka tetla ya boitlamo ya Matlotlo a Bosetsˇhaba, o ka nea tsˇhireletsˇo goba wa nea motho goba sehlongwa sefe goba sefe tekanyetsˇo efe goba efe ya mabaka yeo e letetsˇwego go masepala malebana le ngwaga wa ditsˇhelete wa 2017/18 le ngwaga wa ditshelete wa 2018/19, bakeng sa mohola wa go hwetsˇa kadimo goba mohuta ofe goba ofe wa thusˇo ya ditsˇhelete goba thusˇo ye nngwe gotsˇwa go motho goba sehlongwa seo. 5 10 15 20 25 30 35 40 45 50 55 No. 39995GOVERNMENT GAZETTE, 18 May 2016Nmr 3 ya 2016Molao wa Karoganyo ya Letseno, 2016 18 18 (b) Before making a decision, the National Treasury must— (i) notify the relevant transferring officer of the approval sought by a municipal- ity and that the officer may submit comment to the National Treasury regarding the approval sought, within five working days after notification or such longer period as the National Treasury may approve; and (ii) consider any comment so submitted by the officer. (c) A municipality must report on any project pledged to be partially or fully funded in terms of paragraph (a) in the format and on the dates determined by the National Treasury. Part 2 5 10 Duties of accounting officers in respect of Schedule 4 to 7 allocations Duties of transferring officer in respect of Schedule 4 allocations 9. (1) The transferring officer of a Schedule 4 allocation must— (a) ensure that transfers to all provinces and municipalities are— (i) deposited only into the primary bank account of the relevant province or 15 municipality; and (ii) made in accordance with the payment schedule determined in terms of section 23, unless allocations are withheld or stopped in terms of section 18 or 19; (b) monitor information on financial and non-financial performance of programmes partially or fully funded by an allocation in Part A of Schedule 4, in accordance with subsection (2) and the applicable framework; (c) monitor information on financial and non-financial performance of the Urban Settlements Development Grant and Integrated City Development Grant against the capital budget and the service delivery and budget implementation plan; (f) (d) comply with the applicable framework; (e) submit a quarterly financial and non-financial performance report within 45 days after the end of each quarter to the National Treasury in terms of the applicable framework; and evaluate the performance of programmes funded or partially funded by the allocation and the submission of such evaluations to the National Treasury— in respect of a provincial department, within four months after the end of (i) the 2016/17 financial year of the provincial department; and in respect of a municipality, within four months after the end of the 2016/17 financial year of the municipality. (ii) (2) Any monitoring programme or system that is utilised to monitor information on financial and non-financial performance of a programme partially or fully funded by a Schedule 4 allocation must— (a) be approved by the National Treasury; (b) not impose any excessive administrative responsibility on receiving officers beyond the provision of standard management and budget information; (c) be compatible and integrated with and not unnecessarily duplicate other relevant national, provincial and local systems; and support compliance with section 11(2). (d) (3) A transferring officer may only transfer the Urban Settlements Development Grant to a recipient metropolitan municipality, if the municipality has submitted a built environment performance plan in terms of section 14(1). 20 25 30 35 40 45 No. 39995GOVERNMENT GAZETTE, 18 May 2016Act No. 3 of 2016Division of Revenue Act, 2016 19 19 (b) Pele go ka dirwa sepheto, Matlotlo a Bosetsˇhaba a swanetsˇe go— (i) tsebisˇa mohlankedi yo malebana wa phetisˇetsˇo ka ga tetla yeo e kgopelwago ke masepala mme mohlankedi a ka romela swayaswayo go Matlotlo a Bosetsˇhaba malebana le tetla yeo e kgopelwago, mo matsˇatsˇing a mahlano a mosˇomo morago ga gore tsebisˇo goba botelele bja nako yeo e ka dumelelwago ke Matlotlo a Bosetsˇhaba; mme 5 (ii) eleletsˇa diswayaswayo tsˇe rometsˇwego ke mohlankedi. (c) Masepala o swanetsˇe go bega ka ga projeke efe goba efe yeo tshepisˇo e dirilwego gore e thusˇwa ka tsˇhelete ka boripana goba ka botlalo go ya ka tema (a) ka sebopego le matsˇatsˇikgwedi ao a laetsˇwago ke Matlotlo a Bosetsˇhaba. 10 Karolo 2 Mesomo ya bahlankedi ba Tshupaletlotlo malebana le ditekanyetso tsa Sˇetule 4 go hlela go 7 Mesˇomo ya mohlankedi wa phetisˇetsˇo malebana le ditekanyetsˇo tsˇa Sˇetule 4 9. (1) Mohlankedi wa phetisˇetsˇo wa tekanyetsˇo ya Sˇetule 4 o swanetsˇe go— (a) netefatsˇa gore diphetisˇetsˇo go diprofense ka moka di— (i) tsenywa fela gare ga akhaonto ya panka ya motheo ya profense ye malebana goba masepala; mme (ii) dirilwe go ya ka sˇetule ya ditefelo yeo e laeditsˇwego go ya ka karolo 23, ntle le ge ditekanyetsˇo di emisˇisˇwe goba di thibetsˇwe go ya ka karolo 18 goba 19; lekola tshedimosˇo ka ga phethagatsˇo ya matlotlo le yeo e sa amego matlotlo ya mananeo ao a thusˇwago ka ditsˇhelete ka boripana goba ka botlalo ke tekanyetsˇo go Karolo A ya Sˇetule 4, go ya ka karolwana (2) le tlhako yeo e sˇomisˇwago; lekola tshedimosˇo ka ga phethagatsˇo ya matlotlo le yeo e sa amego matlotlo ya Thusˇo ya Tlhabollo ya Bodulo bja batho Motse setoropong le Thusˇo ye kopantsˇwego ya Tlhabollo ya Toropo kgahlanong le sekhwama sa khephetlele le kabelo ya ditirelo le leano la tsenyotirisˇong la sekhwama; (b) (c) (d) obamela tlhako ye sˇomisˇwago; (e) (f) romela pego ya ngwaga ya phethagatsˇo ya matlotlo le yeo e sa amego matlotlo mo matsˇatsˇing a 45 morago ga mafelelo a kotara ye nngwe le ye nngwe go Matlotlo a Bosetsˇhaba go ya ka tlhako yeo e sˇomisˇwago; le go fetleka mananeo a phethagatsˇo ao a thusˇwago goba a thusˇwago ka boripana ka tekanyetsˇo le thomelo ya difetleko tsˇe go Matlotlo a Bosetsˇhaba— (i) malebana le kgoro ya profense, mo dikgweding tsˇe nne morago ga mafelelo a ngwaga wa ditsˇhelete wa 2016/17 wa kgoro ya profense; le (ii) malebana le masepala, mo dikgweding tsˇe nne morago ga mafelelo a ngwaga wa ditsˇhelete wa 2016/17 wa masepala. (2) Lenaneo lefe goba lefe la tekolo goba tsela yeo e dirisˇwago bakeng sa go lekola tshedimosˇo ka ga phethagatsˇo ya matlotlo le yeo e sa amego matlotlo ya lenaneo leo le thusˇwago ka boripana goba ka botlalo ka tekanyetsˇo ya Sˇetule 4 le swanetsˇe go— (a) dumelelawa ke Matlotlo a Bosetsˇhaba; (b) se gapeletsˇe maikarabelo a mantsˇhi a tshepedisˇo go bahlankedi ba khwetsˇo go feta ka fao taolo ya maemo le tshedimosˇo ya sekhwama e phethagaletsˇago; sepelelana le go kopanywa le ditsela tsˇe malebana tsˇa bosetsˇhaba, profense le selegae efela ntle le go swana thwii; le go thekga Kobamelo le karolo 11(2). (c) (d) (3) Mohlankedi wa phetisˇetsˇo a ka fetisˇetsˇa Thusˇo ya Tlhabollo ya Bodulo bja batho fela go mohwetsˇi masepala wa motsesetoropo, ge masepala o rometsˇe leano la phethagatsˇo le dirilwego go ya ka karoko 14(1). 15 20 25 30 35 40 45 50 No. 39995GOVERNMENT GAZETTE, 18 May 2016Nmr 3 ya 2016Molao wa Karoganyo ya Letseno, 2016 20 20 Duties of transferring officer in respect of Schedule 5 or 6 allocations 10. (1) The transferring officer of a Schedule 5 or 6 allocation must— (a) not later than 14 days after this Act takes effect, certify to the National Treasury that— (i) any monitoring or system that is utilised, is compatible and integrated with and does not duplicate other relevant national, provincial and local systems; and in respect of a Schedule 5 allocation, any plans requested in respect of how allocations will be utilised by a province or municipality, as the case may be, have been approved before the start of the financial year. (ii) (b) in respect of Schedule 5 allocations— (i) information required to be transfer funds only after receipt of all submitted by the receiving officer in terms of this Act and submission of all relevant information to the National Treasury; transfer funds in accordance with the payment schedule determined in terms of section 23, unless allocations are withheld or stopped in terms of section 18 or 19; and (ii) 5 10 15 (iii) deposit funds only into the primary bank account of the relevant province or municipality; and (c) ensure that all other provisions of this Act and the relevant framework for the transfer of the allocation are complied with. 20 (2) The transferring officer must submit all relevant information and documentation referred to in subsection (1)(a) to the National Treasury within 14 days after this Act takes effect. (3) A transferring officer, who has not complied with subsection (1), must transfer the allocation in the manner instructed by the National Treasury, including transferring the allocation as an unconditional allocation. (4) Before making the first transfer of any allocation in terms of subsection (1)(b), the transferring officer must take note of any notice in terms of section 31(1) containing the details of the relevant primary bank accounts. (5) The transferring officer of a Schedule 5 allocation to a municipality is responsible for monitoring financial and non-financial performance information on programmes funded by the allocation. (6) The transferring officer of a Schedule 5 or 6 allocation must, as part of the reporting envisaged in section 40(4)(c) of the Public Finance Management Act, submit information, in the format determined by the National Treasury, for the month in question, and for the 2016/17 financial year up to the end of that month, on— (a) (b) (c) (d) (e) (f) the amount of funds transferred to a province or municipality; the amount of funds for any province or municipality withheld or stopped in terms of section 18 or 19, the reasons for the withholding or stopping and the steps taken by the transferring officer and the receiving officer to deal with the matters or causes that necessitated the withholding or stopping of the payment; the actual expenditure incurred by the province or municipality in respect of a Schedule 5 allocation; the actual expenditure incurred by the transferring officer in respect of a Schedule 6 allocation; any matter or information that may be required by the relevant framework for the particular allocation; and such other matters as the National Treasury may determine. (7) A transferring officer must submit to the National Treasury— (a) a monthly provincial report on infrastructure expenditure partially or fully funded by the Health Facility Revitalisation Grant, National Health Insurance Indirect Grant, School Infrastructure Backlogs Grant or Maths, Science and Technology Grant within 22 days after the end of each month, in the format determined by the National Treasury; and 25 30 35 40 45 50 55 No. 39995GOVERNMENT GAZETTE, 18 May 2016Act No. 3 of 2016Division of Revenue Act, 2016 21 21 Mesˇomo ya mohlankedi wa phetisˇetsˇo malebana le ditekanyetsˇo tsˇa Sˇetule 5 goba 6 10. (1) Mohlankedi wa phetisˇetsˇo wa tekanyetsˇo ya Sˇetule 5 goba 6 o swanetsˇe— (a) mo matsˇatsˇing a 14 morago ga go thoma go sˇoma ga Molao wo, netefatsˇa go Matlotlo a Bosetsˇhaba gore— (i) tekolo efe goba efe goba tsela yeo e dirisˇwago, e sepelelana ebile e kopantsˇwe le, mme ga e swane le ditsela tsˇe dingwe tsˇa bosetsˇhaba, profense le selegae; gape (ii) malebana le tekanyetsˇo ya Sˇetule, maono afe goba afe ao a kgopetsˇwego malebana le gore ditekanyetsˇo di tla dirisˇwa ka tsela efe ke profense goba masepala, ka fao go lego ka gona, di dumeletsˇwe pele ga mathomo a ngwaga wa ditsˇhelete. (b) malebana le ditekanyetsˇo tsˇa Sˇetule 5— (i) (ii) (iii) fetisˇetsˇa ditsˇhelete fela morago ga khwetsˇo ya tshedimosˇo yeo e swanetsˇego go romelwa ke mohlankedi wa khwetsˇo go ya ka Molao wo mme le thomelo ya tshedimosˇo ka moka yeo e hlokegago go Matlotlo a Bosetsˇhaba; romela ditsˇhelete go ya ka Sˇetule ya ditefelo yeo e laetsˇwego go ya ka karolo 23, ntle le ge ditekanyetsˇo di thibetsˇwe goba di emisˇitsˇwe go ya ka karolo 18 goba 19; mme le go tsenya tsˇhelete fela gare ga akhaonto ya panka ya motheo ya profense ye malebana goba masepala; mme (c) netefatsˇa gore ditaelo tsˇe dingwe ka moka tsˇa Molao wo le tlhako ye malebana bakeng sa phetisˇetsˇo ya tekanyetsˇo di a obamelwa. (2) Mohlankedi wa phetisˇetsˇo o swanetsˇe go romela tshedimosˇo ye malebana ka botlalo le ditokomane tsˇeo di hlalosˇitsˇwego go karolwana (1)(a) go Matlotlo a Bosetsˇhaba mo matsˇatsˇing a 14 morago ga gore Molao wo o thome go sˇoma. (3) Mohlankedi wa phetisˇetsˇo, yo a sego a obamela karolwana (1), o swanetsˇe go fetisˇetsˇa tekanyetsˇo ka tsela yeo e laetsˇwego ke Matlotlo a Bosetsˇhaba, go akaretsˇwa phetisˇetsˇo ya tekanyetsˇo bjalo ka tekanyetsˇo ya go hloka dipeelano. (4) Pele go ka dirwa phetisˇetsˇo ya mathomo ya tekanyetsˇo efe goba efe go ya karolwana (1)(b), mohlankedi wa phetisˇetsˇo o swanetsˇe go eleletsˇa tsebisˇo efe goba efe go ya ka karolo 31(1) yeo e nago le dintlha tsˇa diakhaonto tsˇa motheo tsˇa panka. (5) Mohlankedi wa phetisˇetsˇo wa tekanyetsˇo ya Sˇetule 5 go masepala o na le maikarabelo a go lekola tshedimosˇo ya tiragatsˇo ye malebana le ditsˇhelete le yeo e sego ya ditsˇhelete mananeong ao a thusˇwago ka tekanyetsˇo. (6) Mohlankedi wa phetisˇetsˇo wa tekanyetsˇo ya Sˇetule 5 goba 6 o swanetsˇe go, bjalo ka karolo ya go bega yeo e letetsˇwego go karolo 40(4)(c) ya Molao wa Taolo ya Matlotlo a Setsˇhaba, romela tshedimosˇo, ka sebopego seo se laeditsˇwego ke Matlotlo a Bosetsˇhaba, bakeng sa kgwedi yeo go bolelwago ka yona, le ngwaga wa ditsˇhelete wa 2016/17 go fihlela mafelelong a kgwedi yeo, ka ga— (a) (b) (c) (d) seroto sa tsˇhelete yeo e fetisˇeditsˇwego go profense goba masepala; seroto sa ditsˇhelete tsˇa profense goba masepala wo mongwe le wo mongwe seo se emisˇitsˇwego go ya ka karolo 18 goba 19, mabaka a kemisˇo goba thibelo mme le magato ao a tsˇerwego ke mohlankedi wa phetisˇetsˇo le mohlankedi wa khwetsˇo bakeng sa go sˇomana le merero goba dibaka kemisˇo goba thibelo ya tefelo; tshenyagalego ya profense goba masepala malebana le ditekanyetsˇo tsˇa Sˇetule 5; tshenyagalelo ya mohlankedi wa phetisˇetsˇo malebana le tekanyetsˇo ya Sˇetule 6; (e) morero ofe goba ofe goba tshedimosˇo yeo e ka hlokwago ke tlhako ye malebana bakeng sa tekanyetsˇo ye itsˇego; le (f) merero yeo e ka laetsˇwago ke Matlotlo a Bosetsˇhaba. 5 10 15 20 25 30 35 40 45 50 (7) Mohlankedi wa phetisˇetsˇo o swanetsˇe go romela go Matlotlo a Bosetsˇhaba— 55 (a) pego ya kgwedi le kgwedi ya profense ka ga tshenyagalelo ya mananeo- kgoparara yeo e thusˇwago ka boripana goba ka botlalo le Thusˇo ya Tsˇosˇolosˇo ya Didirisˇwa tsˇa Maphelo, Thusˇo ya Maphelo ya Bosetsˇhaba, Thusˇo ya go se ye pele ga Mananeokgoparara a Sekolo goba Thusˇo ya Dipalo, Saense le Theknolotsˇi mo matsˇatsˇing a 22 morago ga mafelelo a kgwedi, ka sebopego seo se latelwago ke Matlotlo a Bosetsˇhaba; le 60 No. 39995GOVERNMENT GAZETTE, 18 May 2016Nmr 3 ya 2016Molao wa Karoganyo ya Letseno, 2016 22 22 (b) a quarterly performance report of all programmes partially or fully funded by a Schedule 5 or 6 allocation within 45 days after the end of each quarter, in accordance with the relevant framework. (8) The transferring officer must evaluate the performance of all programmes partially or fully funded by a Schedule 5 or 6 allocation and submit such evaluations to the National Treasury— (a) (b) in respect of a provincial department, within four months after the end of the 2016/17 financial year of the provincial department; and in respect of a municipality, within four months after the end of the 2016/17 financial year of the municipality. (9) The transferring officer for the Public Transport Network Grant, Neighbourhood Development Partnership Grant or Integrated National Electrification Programme Grant to a metropolitan municipality— (a) may only transfer the grant if the municipality has submitted a built environment performance plan in terms of section 14(1); (b) must take into account that built environment performance plan when monitoring and evaluating the performance of the municipality and assessing envisaged plans and allocations for the municipality. (10) The transferring officer of the Human Settlements Development Grant may only transfer the grant to a province after the relevant receiving officer has complied with section 12(6)(a) and (b). Duties of receiving officer in respect of Schedule 4 allocations 11. (1) The receiving officer of a Schedule 4 allocation is responsible for— (a) complying with the relevant framework for the Schedule 4 allocation; and (b) the manner in which the Schedule 4 allocation received from a transferring officer is allocated and spent. (2) The receiving officer of a municipality must— (a) ensure and certify to the National Treasury that the municipality— (i) indicates each programme partially or fully funded by a Schedule 4 allocation in its annual budget and that the Schedule 4 allocation is specifically and exclusively appropriated in that budget for utilisation only according to the purpose of the allocation; and (ii) makes public, in terms of section 21A of the Municipal Systems Act, the conditions and other information in respect of the allocation, to facilitate performance measurement and the use of required inputs and outputs; (b) when submitting the municipality’s statements in terms of section 71 of the Municipal Finance Management Act for September 2016, December 2016, March 2017 and June 2017, report to the transferring officer, the relevant provincial treasury and the National Treasury— (i) in respect of the Urban Settlements Development Grant and the Integrated City Development Grant, on financial performance against its capital budget and the measures defined in its service delivery and budget implementation plan; and in respect of any other Schedule 4 allocation, on financial performance of programmes partially or fully funded by the allocation; and (c) within 30 days after the end of each quarter, report to the transferring officer (ii) and the National Treasury— (i) (ii) in respect of the Urban Settlements Development Grant and the Integrated City Development Grant, on non-financial performance for that quarter against the measures defined in its service delivery and budget implementation plan; and in respect of any other Schedule 4 allocation, on non-financial performance of programmes partially or fully funded by the allocation. (3) The National Treasury must make the report submitted to it in terms of subsection (2)(b) or (c) available to the transferring officer of the Urban Settlements Development Grant, Public Transport Network Grant and Integrated National Electrification Programme Grant and the accounting officer of any other national department having responsibilities relating to the applicable allocation. 5 10 15 20 25 30 35 40 45 50 55 No. 39995GOVERNMENT GAZETTE, 18 May 2016Act No. 3 of 2016Division of Revenue Act, 2016 23 23 (b) pego ya tiragatsˇo ya kotara ya mananeo ka moka ao a thusˇwago ka boripana goba ka botlalo ke tekanyetsˇo ya Sˇetule 5 goba 6 mo matsˇatsˇing a 45 morago ga mafelelo a kotara ye nngwe le ye nngwe, go ya ka tlhako ye malebana . (8) Mohlankedi wa phetisˇetsˇo o swanetsˇe go fetleka tiragatsˇo ya mananeo ka moka ao a thusˇwago ka boripana goba ka botlalo ke tekanyetsˇo ya Sˇetule 5 goba 6 mme a romele difetleko tsˇe go Matlotlo a Bosetsˇhaba— (a) malebana le kgoro ya profense, mo dikgweding tsˇe nne morago ga mafelelo a ngwaga wa ditsˇhelete wa 2016/17 wa kgoro ya profense; gape (b) malebana le bomasepala, mo dikgweding tsˇe nne morago ga ngwaga wa ditsˇhelete wa 2016/17 wa masepala. (9) Mohlankedi wa phetisˇetsˇo wa Thusˇo ya Neteweke ya Dinamelwa tsˇa Setsˇhaba, Thusˇo ya Tirisˇano go Tlhabollo ya setsˇhaba goba Thusˇo ya Lenaneo le Kopantsˇwego la Bosetsˇhaba la Mohlagase go masepalasetoropo— (a) a ka fetisˇetsˇa tsˇhelete fela ge masepala a rometsˇe leano le hlanngwego la tikologo go ya ka karolo 14(1); (b) o swanetsˇe go eleletsˇa leano le agilwego la tiragatsˇo ya tikologo ge a lekola le go fetleka tiragatsˇo ya masepala mme a lebelele maano ao a letetsˇwego le ditekanyetsˇo bakeng sa masepala. (10) Mohlankedi wa phetisˇetsˇo wa Thusˇo ya Tlhabollo ya bodulo bja Batho a ka fetisˇetsˇa tsˇhelete fela go profense morago ga gore mohlankedi wa khwetsˇo a obamela karolo 12(6)(a) le (b). Mesˇomo ya mohlankedi wa khwetsˇo malebana le ditekanyetsˇo tsˇa Sˇetule 4 11. (1) Mohlankedi wa khwetsˇo wa ditekanyetsˇo tsˇa Sˇetule 4 o na le maikarabelo a— (a) go obamela tlhako ye malebana bakeng sa tekanyetsˇo ya Sˇetule 4; le (b) mokgwa woo tekanyetsˇo ya Sˇetule 4 e hwetsˇwago gotsˇwa go mohlankedi wa phetisˇetsˇo e lekanyetsˇwago le go sˇomisˇwa ka gona. (2) Mohlankedi wa khwetsˇo o swanetsˇe go— (a) tiisˇa le go netefatsˇa go Matlotlo a Bosetsˇhaba gore masepala— (i) o laetsˇa lenaneo lefe goba lefe ka boripana goba ka botlalo leo le thusˇwago ka tekanyetsˇo ya Sˇetule 4 sekhwameng sa ona sa ngwaga mme le gore tekanyetsˇo ya Sˇetule 4 e lekanyetsˇwa ka kgetha go sekhwameng seo bakeng sa tirisˇo fela go ya ka mohola wa tekanyetsˇo; mme (ii) o bege setsˇhabeng, go ya ka karolo 21A ya Molao wa Ditsela tsˇa Bomasepala, Dipeelano le tshedimosˇo ye nngwe malebana le tekanyetsˇo, go nolofatsˇa tekanyetsˇo ya tiragatsˇo le tirisˇo ya ditseka le ditsˇweletsˇo; (b) ge go romelwa ditatamente tsˇa masepala go ya ka karolo 71 ya Molao wa Taolo ya Matlotlo a Masepala bakeng sa Lewedi 2016, Manthole 2016, Hlakola 2017 le Phupu 2017, bega go mohlankedi wa phetisˇetsˇo, matlotlo a profense a malebana le Matlotlo a Bosetsˇhaba— (i) malebana le Thusˇo ya Tlhabollo ya Bodulo bja batho Motse setoropong le Thusˇo ya Tlhabollo ya Toropo ye Kopantsˇwego, go tiragatsˇo go tsˇa ditsˇhelete kgahlanong le sekhwama sa khepetlele le magato ao a laeditsˇwego lenaneong la ona la kabelo ya ditirelo le tsenyotirisˇong ya sekhwama; le (ii) malebana le tekanyetsˇo efe goba efe ya Sˇetule 4, go mananeo a tiragatsˇo ya ditsˇhelete ao a thusˇwago ke tekanyetsˇo ka boripana goba ka botlalo; le (c) mo matsˇatsˇing a 30 morago ga mafelelo a kotara, bega go mohlankedi wa phetisˇetsˇo le Matlotlo a Bosetsˇhaba— (i) malebana le Thusˇo ya Tlhabollo ya Bodulo bja batho Motse setoropong le Thusˇo ya Tlhabollo ya Toropo ye Kopantsˇwego tiragatsˇo yeo e sego ya ditsˇhelete bakeng sa kotara yeo kgahlanong le magato ao a hlalosˇitsˇwego leanong la yona la kabelo ya ditirelo le tsenyotirisˇong ya sekhwama; le (ii) malebana le tekanyetsˇo ye nngwe ya Sˇetule 4, go tiragatsˇo yeo e sego ya ditsˇhelete ya mananeo ao a thusˇwago ka boripana goba ka botlalo ke tekanyetsˇo. (3) Matlotlo a Bosetsˇhaba a swanetsˇe go phethagaletsˇa gore pego yeo e rometsˇwego go yona go ya ka karolwana (2)(b) goba (c) gore e hwetsˇagale go mohlankedi wa phetisˇetsˇo wa Thusˇo ya Tlhabollo ya Bodulo bja batho Motse setoropong, Thusˇo ya Neteweke ya Dinamelwa tsˇa Setsˇhaba le Thusˇo ya Lenaneo le Kopantsˇwego la Bosetsˇhaba la Mohlagase le mohlankedi wa Tsˇhupaletlotlo wa kgoro efe goba efe ya bosetsˇhaba yeo e nago le maikarabelo a malebana le tekanyetsˇo ye sˇomago. 5 10 15 20 25 30 35 40 45 50 55 60 No. 39995GOVERNMENT GAZETTE, 18 May 2016Nmr 3 ya 2016Molao wa Karoganyo ya Letseno, 2016 24 24 (4) The receiving officer of a provincial department must submit to the relevant provincial treasury and the transferring officer— (a) as part of the report required in section 40(4)(c) of the Public Finance Management Act, reports on financial and non-financial performance of programmes partially or fully funded by a Schedule 4 allocation; (b) a quarterly non-financial performance report of programmes partially or fully funded by a Schedule 4 allocation within 30 days after the end of each quarter; and a monthly provincial report on infrastructure programmes partially or fully funded by a Schedule 4 allocation within 15 days after the end of each month, in the format determined by the National Treasury. (c) (5) The receiving officer must report on programmes partially or fully funded by a Schedule 4 allocation against the relevant framework in its annual financial statements and annual report. (6) The receiving officer must evaluate the financial and non-financial performance of the provincial department or municipality, as the case may be, in respect of programmes partially or fully funded by a Schedule 4 allocation and submit such evaluation to the transferring officer and the relevant provincial treasury within two months— (a) (b) in respect of a provincial department, after the end of the 2016/17 financial year of the provincial department; and in respect of a municipality, after the end of the 2016/17 financial year of the municipality. Duties of receiving officer in respect of Schedule 5 or 7 allocations 12. (1) The receiving officer of a Schedule 5 or 7 allocation must ensure compliance with the relevant framework. (2) The relevant receiving officer must, in respect of a Schedule 5 or 7 allocation transferred to— (a) a province, as part of the report required in section 40(4)(c) of the Public Finance Management Act, report on the matters referred to in subsection (3) and submit a copy of that report to the relevant provincial treasury and the transferring officer; (b) a municipality, as part of the report required in terms of section 71 of the Municipal Finance Management Act, report on the matters referred to in subsection (4) and submit a copy of that report to the relevant provincial treasury, the National Treasury and the relevant transferring officer; and a province or municipality, submit a quarterly non-financial performance report within 30 days after the end of each quarter to the transferring officer and the relevant provincial treasury. (c) (3) A report for a province in terms of subsection (2)(a) must set out for the month in question and for the 2016/17 financial year up to the end of the month— (a) (b) (c) (d) (e) (f) the amount received by the province; the amount of funds stopped or withheld in terms of section 18 or 19 and the reason for the stopping or withholding; the actual expenditure by the province in respect of Schedule 5 and 7 allocations; the amount transferred to any national or provincial public entity to implement a programme funded by a Schedule 5 allocation on behalf of a province or to assist the province in implementing the programme; the available figures regarding the expenditure by a public entity referred to in paragraph (d); the extent of compliance with this Act and with the conditions of the allocation provided for in its framework, based on the available information at the time of reporting; (g) an explanation of any material difficulties experienced by the province regarding an allocation which has been received and a summary of the steps taken to deal with such difficulties; 5 10 15 20 25 30 35 40 45 50 55 No. 39995GOVERNMENT GAZETTE, 18 May 2016Act No. 3 of 2016Division of Revenue Act, 2016 25 25 (4) Mohlankedi wa khwetsˇo wa kgoro ya profense o swanetsˇe go romela go matlotlo a profense a swanetsˇego le mohlankedi wa phetisˇetsˇo— (a) bjalo ka pego yeo e kgopelwago go karolo 40(4)(c) ya Molao wa Taolo ya Matlotlo a Setsˇhaba, dipego tsˇa tiragatsˇo ya ditsˇhelete le yeo e sego ya tsˇa ditsˇhelete ya mananeo ao a thusˇwago ka boripana goba ka botlalo ke tekanyetsˇo ya Sˇetule 4; (b) pego ya kotara ya tiragatsˇo yeo e sego ya tsˇhelete ya mananeo ao a thusˇwago ka tekanyetsˇo ya sˇetule 4 mo matsˇatsˇing a 30 morago ga mafelelo a kotara ye nngwe le ye nngwe; gape le (c) pego ya kgwedi le kgwedi ya profense ka ga mananeo a lenaneokgoparara ao a thusˇwago ka boripana le ka botlalo ka tekanyetsˇo ya Sˇetule 4 mo matsˇatsˇing a 15 morago ga mafelelo a kgwedi ye nngwe le ye nngwe, ka sebopego seo se tla laetsˇwago ke Matlotlo a Bosetsˇhaba. (5) Mohlankedi wa khwetsˇo o swanetsˇe go bega ka ga mananeo ao a thusˇwago ka boripana goba ka botlalo ka tekanyetsˇo ya Sˇetule 4 kgahlanong le tlhako pegong ya ona ya ngwaga. (6) Mohlankedi wa khwetsˇo o swanetsˇe go fetleka tiragatsˇo ya ditsˇhelete le yeo e sego ya ditsˇhelete ya kgoro ya profense le masepala, ka fao go lego ka gona, malebana le mananeo ao a thusˇwago ka boripana goba ka botlalo ka tekanyetsˇo ya Sˇetule 4 mme a romele phetleko go mohlankedi wa phetisˇetsˇo le matlotlo a profense a malebana mo dikgweding tsˇe pedi— (a) malebana le kgoro ya profense, morago ga mafelelo a ngwaga wa ditsˇhelete wa 2016/17 wa kgoro ya profense; mme (b) malebana le masepala, morago ga mafelelo a ngwaga wa ditsˇhelete wa 2016/17 wa masepala. Mesˇomo ya mohlankedi wa khwetsˇo malebana le ditekanyetsˇo tsˇa sˇetule 5 goba 7 12. (1) Mohlankedi wa khwetsˇo wa tekanyetsˇo ya Sˇetule 5 goba 7 o swanetsˇe go netefatsˇa Kobamelo le tlhako ye malebana. (2) Mohlankedi wa khwetsˇo o swanetsˇe go, malebana le tekanyetsˇo ya Sˇetule 5 goba 7, yeo e fetisˇeditsˇwego go— (a) profense, bjalo ka karolo ya pego yeo e beilwego go karolo 40(4)(c) ya Molao wa Taolo ya Matlotlo a Setsˇhaba, bega ka ga merero yeo e hlalosˇitsˇwego go karolwana (3) mme a romela khophi ya pego yeo go matlotlo a profense a malebana le mohlankedi wa phetisˇetsˇo; (b) masepala, bjalo ka karolo ya pego yeo e kgopelwago go ya ka karolo 71 ya Molao wa Taolo ya Matlotlo a Masepala, bega ka ga merero yeo e hlalosˇitsˇwego go karolwana (4) mme a romele khophi ya pego go matlotlo a profense a malebana, Matlotlo a Bosetsˇhaba le mohlankedi wa phetisˇetsˇo yo malebana ; le (c) profense goba masepala, romela pego ya tiragatsˇo yeo e sego ya tsˇhelete ya kotara ye nngwe le ye nngwe mo matsˇatsˇing a 30 morago ga mafelelo a kotara ye nngwe le ye nngwe go mohlankedi wa phetisˇetsˇo le matlotlo a profense a malebana. (3) Pego bakeng sa profense go ya ka karolwana (2)(a) e swanetsˇe go phethagaletsˇa kgwedi ye malebana mme le bakeng sa ngwaga wa ditsˇhelete wa 2016/17 go fihlela mafelelong a kgwedi— (a) (b) seroto seo se hweditsˇwego ke profense; seroto sa tsˇhelete yeo e thibetsˇwego goba se emisˇitsˇwego go ya ka karolo 18 goba 19 le lebaka la go thibela goba go emisˇa; tshenyagalelo ya profense malebana le tekanyetsˇo ya Sˇetule 5 le 7; seroto seo se fetisˇeditsˇwego go sehlongwa sa setsˇhaba sa bosetsˇhaba goba profense go tsenyatirisˇong lenaneo leo le thusˇwago ka tekanyetsˇo ya Sˇetule 5 bakeng sa profense goba go thusˇa profense ka go tsenya lenaneo tirisˇong; (e) diroto tsˇeo di hwetsˇagalago malebana le tshenyagalelo ka sehlongwa sa (c) (d) (f) setsˇhaba seo se hlalosˇitsˇwego go tema (d); bogolo bja kobamelo ya Molao wo le dipeelano tsˇa tekanyetsˇo yeo e phethagaleditsˇwego tlhakong ya yona, go ya ka tshedimosˇo yeo e hwetsˇagalago ka nako ya pego; (g) hlalosˇo ya mathatakgolo ao a amago profense malebana le tekanyetsˇo yeo e hweditsˇwego mme le kakaretsˇo ya magato ao a tsˇerwego go sˇomana le mathata ao; 5 10 15 20 25 30 35 40 45 50 55 60 No. 39995GOVERNMENT GAZETTE, 18 May 2016Nmr 3 ya 2016Molao wa Karoganyo ya Letseno, 2016 26 26 (h) any matter or information that may be determined in the framework for the allocation; and such other matters and information as the National Treasury may determine. (4) A report for a municipality in terms of subsection (2)(b) must set out for the month (i) in question and for the 2016/17 financial year up to the end of the month— (a) (b) (c) the amount received by the municipality; the amount of funds stopped or withheld in terms of section 18 or 19 and the reason for the stopping or withholding; the extent of compliance with this Act and with the conditions of the allocation or part of the allocation provided for in its framework; (e) (d) an explanation of any material problems experienced by the municipality regarding an allocation which has been received and a summary of the steps taken to deal with such problems; any matter or information that may be determined in the framework for the allocation; and such other matters and information as the National Treasury may determine. (5) The receiving officer must evaluate the financial and non-financial performance of the provincial department or municipality, as the case may be, in respect of programmes partially or fully funded by a Schedule 5 allocation and submit such evaluation to the transferring officer and the relevant provincial treasury within two months— (f) (a) (b) in respect of a provincial department, after the end of the 2016/17 financial year of the provincial department; and in respect of a municipality, after the end of the 2016/17 financial year of the municipality. (6) (a) The receiving officer of the Human Settlements Development Grant must, in consultation with the transferring officer, publish in the Gazette within 14 days after this Act takes effect, the planned expenditure from the Human Settlements Development Grant, for the 2016/17 financial year, the 2017/18 financial year and the 2018/19 financial year per municipality with level one or level two accreditation. 5 10 15 20 25 (b) The planned expenditure must indicate the expenditure to be undertaken directly 30 by the province and transfers to each municipality. (c) The receiving officer of the Human Settlements Development Grant may, by notice in the Gazette, after taking into account the performance of the municipality and after consultation with the affected municipality and in consultation with the transferring officer, amend the planned expenditure for that municipality published in terms of paragraph (a). Duties of receiving officer in respect of infrastructure conditional allocations to provinces 13. (1) The receiving officer of the Education Infrastructure Grant, Health Facility Revitalisation Grant, Human Settlements Development Grant or Provincial Roads Maintenance Grant must— (a) submit to the relevant provincial treasury a list of all infrastructure projects partially or fully funded by the relevant grant over the medium term expenditure framework for tabling as part of the estimates of provincial expenditure in the provincial legislature in the format determined by the National Treasury; (b) within seven days after the tabling in the legislature, submit the list to the (c) transferring officer and the National Treasury; after consultation with the provincial treasury and the transferring officer, submit any amendments to the list, together with reasons for the amendments, to the provincial treasury for tabling with the adjusted estimates of provincial expenditure; (d) within seven days after the tabling in the legislature, submit the amended list to the transferring officer and the National Treasury; 35 40 45 50 No. 39995GOVERNMENT GAZETTE, 18 May 2016Act No. 3 of 2016Division of Revenue Act, 2016 27 27 (h) morero ofe goba ofe goba tshedimosˇo yeo e ka latelwago tlhakong bakeng sa tekanyetsˇo; le (i) merero ye mengwe le tshedimosˇo yeo e ka laetsˇwago ke Matlotlo a Bosetsˇhaba. (4) Pego ya masepala go ya ka karolwana (2)(b) e swanetsˇe go laetsˇa bakeng sa kgwedi yeo go bolelwago ka yona mme le bakeng sa ngwaga wa ditsˇhelete wa 2016/17 go fihlela mafelelong a kgwedi— (a) (b) seroto seo se hweditsˇwego ke masepala; seroto sa ditsˇhelete tsˇeo di thibetsˇwego goba emisˇitsˇwego go ya ka karolo 18 goba 19 le lebaka la go thibela goba go emisˇa; (c) bogolo bja kobamelo le Molao mme le dipeelano tsˇa tekanyetsˇo goba karolo ya tekanyetsˇo yeo e phethagaleditsˇwego tlhakong ya yona; (d) hlalosˇo ya mathatakgolo afe goba afe ao a amago masepala malebana le tekanyetsˇo yeo e hweditsˇwego mme le kakaretsˇo ya magato ao a tsˇerwego go sˇomana le mathata ao; (e) morero ofe goba ofe goba tshedimosˇo yeo e ka laetsˇwago ke tlhako bakeng sa tekanyetsˇo; le (f) merero ye mengwe le tshedimosˇo ka moo Matlotlo a Bosetsˇhaba a ka laetsˇago. (5) Mohlankedi wa khwetsˇo o swanetsˇe go fetleka tiragatsˇo ya tsˇa ditsˇhelete le yeo e sego ya ditsˇhelete ya kgoro ya profense goba masepala, ka fao go lego ka gona, malebana le mananeo ao a thusˇwago ka boripana goba ka botlalo ke tekanyetsˇo ya Sˇetule 5 mme a romele diphetleko tsˇe go mohlankedi wa phetisˇetsˇo le matlotlo a profense a malebana mo dikgweding tsˇe pedi— (a) malebana le kgoro ya profense, morago ga mafelelo a ngwaga wa ditsˇhelete wa 2016/17 wa kgoro ya profense; le (b) malebana le masepala, morago ga mafelelo a ngwaga wa ditsˇhelete wa 2016/17 wa masepala. (6) (a) Mohlankedi wa khwetsˇo wa Thusˇo ya Tlhabollo ya Bodulo bja Batho, ka therisˇano le mohlankedi wa phetisˇetsˇo, o swanetsˇe go gatisˇa Kuranteng ya Mmusˇo mo matsˇatsˇing a 14 morago ga go thoma go sˇoma ga Molao wo, tshenyagalelo yeo e rulagantsˇwego gotsˇwa go Thusˇo ya Tlhabollo ya Bodulo bja Batho, bakeng sa ngwaga wa ditsˇhelete wa 2016/17, ngwaga wa ditsˇhelete wa 2017/18 masepaleng wo mongwe le wo mongwe ka netefatsˇo ya maemo tee goba maemo pedi. (b) Tshenyagalelo yeo e beakanyeditsˇwego e swanetsˇe go laetsˇa tshenyagalelo yeo e tla rwalwago thwii ke profense le diphetisˇetsˇo go bomasepala. (c) Mohlankedi wa khwetsˇo wa Thusˇo ya Tlhabollo ya Bodulo bja Batho, ka tsebisˇo Kuranteng ya Mmusˇo, morago ga go eleletsˇa tiragatsˇo ya masepala mme le morago ga therisˇano le mohlankedi wa phetisˇetsˇo, a ka fetosˇa tshenyagalelo yeo e beakantsˇwego ya masepala woo yeo e gatisˇitsˇwego go ya ka tema (a). 5 10 15 20 25 30 35 Mesˇomo ya mohlankedi wa khwetsˇo malebana le ditekanyetsˇo tsˇa mabaka tsˇa mananeokgoparara go diprofense 40 13. (1) Mohlankedi wa khwetsˇo wa Thusˇo ya Mananeokgoparara a Thuto, Thusˇo ya Tsˇosˇolosˇo ya Didirisˇwa tsˇa Maphelo, Thusˇo ya Tlhabollo ya Bodulo bja Batho goba Thusˇo ya Hlokomelo ya Mebila ya Diprofense o swanetsˇe go— (a) romela go matlotlo a profense a malebana, lenaneo la diprojeke ka moka tsˇa mananeokgoparara tsˇeo di thusˇwago ka boripana goba ka botlalo ke thusˇo ye malebana go tlhako ya tshenyagalelo ya nako ya bogareng bakeng sa tsˇweletsˇo bjalo ka karolo ya ditekanyetsˇo tsˇa tshenyagalelo ya profense peomelaong ya profense ka sebopego seo se laetsˇwago ke Matlotlo a Bosetsˇhaba; (b) mo matsˇatsˇing a sˇupa morago ga go tsˇweletsˇa peomelaong, romela lenaneo go mohlankedi wa phetisˇetsˇo le Matlotlo a Bosetsˇhaba; (c) morago ga therisˇano le matlotlo a profense le mohlankedi wa phetisˇetsˇo, romela diphetosˇo dife goba dife go lenaneo, gammogo le mabaka a diphetosˇo, go matlotlo a profense bakeng sa tsˇweletsˇo le ditekanyetsˇo tsˇa diphopholetsˇo tsˇe beakantsˇwego tsˇa tshenyagalelo ya profense; (d) mo matsˇatsˇing a sˇupa morago ga tsˇweletsˇo peomelaong, romela lenaneo le fetosˇitsˇwego go mohlankedi wa phetisˇetsˇo le Matlotlo a Bosetsˇhaba; 45 50 55 No. 39995GOVERNMENT GAZETTE, 18 May 2016Nmr 3 ya 2016Molao wa Karoganyo ya Letseno, 2016 28 28 (e) report on all infrastructure expenditure partially or fully funded by the relevant grant to the transferring officer, relevant provincial treasury and the National Treasury in the format and on the date determined by the National Treasury; (f) within 15 days after the end of each month, submit to the relevant provincial treasury and transferring officer, a draft report on infrastructure programmes partially or fully funded from those grants in the format determined by the National Treasury; (g) within 22 days after the end of each month, submit to the National Treasury, a final draft report on infrastructure programmes partially or fully funded from those grants; (h) within 29 days after the end of each month, submit to the relevant provincial treasury, the transferring officer and the National Treasury, a final report; and (i) within two months after the end of the 2016/17 financial year— (i) evaluate the financial and non-financial performance of the province in respect of programmes partially or fully funded by the grant based on the infrastructure budget of the province; and submit the evaluation to the transferring officer, the relevant provincial treasury and the National Treasury. (ii) 5 10 15 (2) The receiving officer of the Education Infrastructure Grant or Health Facility 20 Revitalisation Grant must— (a) within 15 days after the end of each quarter, submit to the transferring officer and the relevant provincial treasury a draft report on the filling of posts on the approved establishment for the infrastructure unit of the affected provincial department in a format determined by the National Treasury; (b) within 22 days after the end of each quarter, submit to the National Treasury, a final draft report on the filling of posts on the approved establishment for the infrastructure unit of the affected provincial department; (c) within 29 days after the end of each quarter, submit to the transferring officer, the relevant provincial treasury and the National Treasury, a final report on the filling of posts on the approved establishment for the infrastructure unit of the affected provincial department; and (d) ensure that projects comply with infrastructure delivery management best practice standards and guidelines, as identified and approved by the National Treasury. Infrastructure conditional allocations to metropolitan municipalities 14. (1) The receiving officer of a metropolitan municipality must, by 27 May 2016, submit to the National Treasury a built environment performance plan that includes all projects partially or fully funded by— (a) the Integrated City Development Grant, Urban Settlements Development Grant, Public Transport Network Grant, Neighbourhood Development Partnership Grant or Integrated National Electrification Programme Grant referred to in Part B of Schedule 5; and (b) money allocated for the Human Settlements Development Grant received from a province. (2) The built environment performance plan, referred to in subsection (1), must— (a) be in the format determined by the National Treasury, including information on the project pipeline for catalytic urban development projects; 25 30 35 40 45 No. 39995GOVERNMENT GAZETTE, 18 May 2016Act No. 3 of 2016Division of Revenue Act, 2016 29 29 (e) bega ka ga tshenyagalelo ka moka ya mananeokgoparara ka moka ao a thusˇwago ka boripana goba ka botlalo ke thusˇo ye malebana go mohlankedi wa phetisˇetsˇo, matlotlo a profense a malebana le Matlotlo a Bosetsˇhaba ka sebopego le letsˇatsˇikgwedi leo le tla laetsˇwago ke Matlotlo a Bosetsˇhaba; (f) mo matsˇatsˇing a 15 morago ga mafelelo a kgwedi ye nngwe le ye nngwe, romela go matlotlo a profense a malebana le mohlankedi wa phetisˇetsˇo, pegothalwa ka ga mananeokgoparara ao a thusˇwago ka boripana goba ka botlalo gotsˇwa go dithusˇo tsˇeo ka sebopego seo se laowago ke Matlotlo a Bosetsˇhaba; (g) mo matsˇatsˇing a 22 morago ga kgwedi ye nngwe le ye nngwe, romela go Matlotlo a Bosetsˇhaba, pegothalwa ya mafelelo ka ga mananeokgoparara ao a thusˇwago ka boripana goba ka botlalo ke dithusˇo tsˇe; (h) mo matsˇatsˇing a 29 morago ga mafelelo a kgwedi ye nngwe le ye nngwe, romela go matlotlo a profense a malebana, mohlankedi wa phetisˇetsˇo le Matlotlo a Bosetsˇhaba, pego ya mafelelo; le (i) mo dikgweding tsˇe pedi morago ga mafelelo a ngwaga wa ditsˇhelete wa 2016/17— (i) fetleka tiragatsˇo ya ditsˇhelete le yeo e sego ya ditsˇhelete ya profense malebana le mananeo ao a thusˇwago ka boripana goba ka botlalo ka thusˇo ya sekhwama sa mananeokgoparara sa profense; le romela fetleko go mohlankedi wa phetisˇetsˇo, matlotlo a malebana a profense le Matlotlo a Bosetsˇhaba. (ii) (2) Mohlankedi wa khwetsˇo wa Thusˇo ya Mananeokgoparara a Thuto goba Thusˇo ya Tsˇosˇolosˇo ya Didirisˇwa tsˇa Maphelo o swanetsˇe go— (a) mo matsˇatsˇing a 15 morago ga mafelelo a kotara, romela go mohlankedi wa phetisˇetsˇo le matlotlo a profense a malebana pegothalwa ka ga tlatsˇo ya dikgoba go hlango yeo e dumeletsˇwego bakeng sa Yuniti ya mananeo- kgoparara ya kgoro ya profense yeo e amegago sebogo seo se laetsˇwago ke Matlotlo a Bosetsˇhaba; (b) mo matsˇatsˇing a 22 morago ga mafelelo a kotara ye nngwe le ye nngwe, romela go Matlotlo a Bosetsˇhaba, pegothalwa ka ga tlatsˇo ya dikgoba go hlango yeo e dumeletsˇwego bakeng sa Yuniti ya mananeokgoparara ya kgoro ya profense yeo e amegago; (c) mo matsˇatsˇing a 29 morago ga kotara ye nngwe le ye nngwe, romela go mohlankedi wa phetisˇetsˇo, matlotlo a profense a malebana le Matlotlo a Bosetsˇhaba, pego ya phethagatsˇo ka ga tlatsˇo ya dikgoba go hlango yeo e dumeletsˇwego bakeng sa yuniti ya mananeokgoparara ya kgoro ya profense yeo e amegago; le go (d) netefatsˇa gore diprojeke di sepelelana le maemo a kaone a taolo ya kabelo ya mananeokgoparara le methalohlahli, bjalo ka ge go tsˇopotsˇwe ebile go dumeletsˇwe ke Matlotlo a Bosetsˇhaba. Ditekanyetsˇo tsˇa mabaka tsˇa mananeokgoparara go bomasepalasetoropo 14. (1) Mohlankedi wa khwetsˇo wa masepalasetoropo o swanetsˇe go ba e dirilwe ka la 27 Mopitlo 2016, romela go Matlotlo a Bosetsˇhaba leano le agilwego la tiragatsˇo tikologong leo le amago diprojeke ka moka tsˇeo di thusˇwago ka boripana goba ka botlalo ke— (a) Thusˇo ya Tlhabollo ya Toropo ye Kopantsˇwego, Tlhabollo ya Bodulo bja batho Motse setoropong, Thusˇo ya Neteweke ya Dinamelwa tsˇa Setsˇhaba Thusˇo ya Tshepetsˇo ya Neteweke ya Dinamelwa tsˇa Setsˇhaba, Thusˇo ya Tirisˇano go Tlhabollo ya setsˇhaba, Thusˇo ya Tirisˇano go Tlhabollo ya setsˇhaba goba Thusˇo ya Lenaneo le Kopantsˇwego la Bosetsˇhaba la Mohlagase yeo e hlalosˇitsˇwego go Karolo B ya Sˇetule 5; le tsˇhelete yeo e lekanyeditsˇwego bakeng sa Thusˇo ya Tlhabollo ya Bodulo bja Batho yeo e hweditsˇwego profenseng. (b) 5 10 15 20 25 30 35 40 45 50 (2) leano le agilwego la tiragatsˇo tikologong, leo le hlalosˇitsˇwego go karolwana (1), 55 le swanetsˇe go— (a) ba ka sebopego seo se laeditsˇwego ke Matlotlo a Bosetsˇhaba, go akaretsˇwa tshedimosˇo ka ga projeke yeo e tlilego go diragatsˇwa bakeng sa diprojeke tsˇa sehlohleletsˇi tsˇa tlhabollo ya metsesetoropo; No. 39995GOVERNMENT GAZETTE, 18 May 2016Nmr 3 ya 2016Molao wa Karoganyo ya Letseno, 2016 30 30 (b) demonstrate that the planned expenditure in the municipality’s integration zones from all the grants referred to in subsection (1)(a) collectively, increases annually; and (c) be approved by its municipal council. (3) The National Treasury must, within seven days after the submission in terms of subsection (1), make available each built environment performance plan to all affected transferring officers and provincial departments. (4) (a) The receiving officer must report in its annual financial statements on the expenditure from each of the grants mentioned in subsection (1)(a) in each integration zone of the municipality against its built environment performance plan. (b) The transferring officer of the Integrated National Electrification Programme Grant referred to in Part B of Schedule 6 must report in its annual financial statements on the expenditure in each integration zone of every municipality against the built environment performance plan of the municipality. 5 10 Duties in respect of annual financial statements and annual reports for 2016/17 15 15. (1) The 2016/17 financial statements of a national department responsible for transferring an allocation in Schedule 4, 5 or 7 must, in addition to any requirement of any other legislation— (a) (b) (c) (d) (e) (f) indicate the total amount of that allocation transferred to a province or municipality; indicate any transfer withheld or stopped in terms of section 18 or 19 in respect of each province or municipality and the reason for the withholding or stopping; indicate any transfer not made in accordance with the payment schedule or amended payment schedule, unless withheld or stopped in terms of section 18 or 19, and the reason for the non-compliance; indicate any reallocations by the National Treasury in terms of section 20; certify that all transfers to a province or municipality were deposited into the primary bank account of a province or municipality; and indicate the funds, if any, utilised for the administration of the allocation by the receiving officer. (2) The 2016/17 annual report of a national department responsible for transferring an allocation in Schedule 4, 5 or 7 must, in addition to any requirement of any other legislation indicate— (b) (a) the reasons for the withholding or stopping of all transfers to a province or municipality in terms of section 18 or 19; the extent that compliance with this Act by provinces or municipalities was monitored; the extent that the allocation achieved its objectives and outputs; and (c) (d) any non-compliance with this Act, and the steps taken to address the non-compliance. (3) The 2016/17 financial statements of a provincial department responsible for receiving an allocation in Schedule 4, 5 or 7 must, in addition to any requirement of any other legislation— (a) (b) (c) indicate the total amount of all allocations received; indicate the total amount of actual expenditure on each Schedule 5 or 7 allocation; and certify that all transfers of allocations in Schedules 4, 5 and 7 to the province were deposited into the primary bank account of the province. 20 25 30 35 40 45 (4) The 2016/17 annual report of a provincial department receiving an allocation in 50 Schedule 4, 5 or 7 must, in addition to any requirement of any other legislation— (a) (b) (c) indicate the extent that the provincial department complied with this Act; indicate the steps taken to address non-compliance with this Act; indicate the extent that the allocation achieved its objectives and outputs; No. 39995GOVERNMENT GAZETTE, 18 May 2016Act No. 3 of 2016Division of Revenue Act, 2016 31 31 (b) laetsˇa gore tshenyagalelo yeo e beakanyeditsˇwego makaleng a masepala a kopanyo gotsˇwa go dithusˇo ka moka tsˇe hlalosˇitsˇwego go karolwana (1)(a) mmogo, oketsˇa ka ngwaga; le (c) go dumelelwa ke Khansele ya yona ya masepala. (3) Matlotlo a Bosetsˇhaba a swanetsˇe go, mo matsˇatsˇing a sˇupa morago ga thomelo go ya ka karolwana (1), phethagaletsˇa khwetsˇagalo ya leano le agilwego la tiragatsˇo tikologong go bahlankedi ba phetisˇetsˇo bao ba amegago ka moka le dikgoro tsˇa profense. (4) (a) Mohlankedi wa khwetsˇo o swanetsˇe go bega setatamenteng sa ona sa ngwaga ka ga tshenyagalelo gotsˇwa dithusˇong ka moka tsˇe hlalosˇitsˇwego go karolwana (1)(a) lekaleng le lengwe le le lengwe la kopanyo la masepala kgahlanong le leano le agilwego la tiragatsˇo tikologong la ona. (b) Mohlankedi wa phetisˇetsˇo wa Thusˇo ya Lenaneo le Kopantsˇwego la Bosetsˇhaba la Mohlagase yeo e hlalosˇitsˇwego go Karolo B ya Sˇetule 6 o swanetsˇe go bega go ditatamente tsˇa ditsˇhelete tsˇa ngwaga ka ga tshenyagalelo lekaleng le lengwe le le lengwe la kopanyo la masepala wo mongwe le wo mongwe kgahlanong le leano le agilwego la tiragatsˇo tikologong la masepala. Mesˇomo malebana le ditatamente tsˇa ngwaga tsˇa ditsˇhelete le dipego tsˇa ngwaga bakeng sa 2016/17 15. (1) Ditatamente tsˇa ditsˇhelete tsˇa 2016/17 tsˇa kgoro ya bosetsˇhaba yeo e nago le maikarabelo a phetisˇetsˇo ya tekanyetsˇo go Sˇetule 4, 5 goba 7, godimo ga dihlokego dife goba dife tsˇa molao ofe goba ofe, di swanetsˇe go— (a) (b) (c) (d) laetsˇa palomoka ya seroto sa tekanyetsˇo yeo e fetisˇeditsˇwego go profense goba masepala; laetsˇa phetisˇetsˇo efe goba efe yeo e emisˇitsˇwego goba thibetsˇwego go ya ka karolo 18 goba 19 malebana le profense goba masepala le lebaka la kemisˇo goba thibelo; laetsˇa phetisˇetsˇo efe goba efe yeo e sa dirwago go ya ka sˇetule ya tefelo goba sˇetule yeo e fetosˇitsˇwego ya tefelo, ntle le ge e emisˇitsˇwe goba e thibetsˇwe go ya ka karolo 18 goba 19, le lebaka la go se obamela; laetsˇa ditekanyetsˇo ka lefsa dife goba dife ka Matlotlo a Bosetsˇhaba go ya ka karolo 20; (e) netefatsˇa gore diphetisˇetsˇo ka moka go profense goba masepala di tipositilwe ka gare ga akhaonto ya panka ya motheo ya profense goba masepala; mme le go laetsˇa ditsˇhelete, ge di le gona, tsˇeo di dirisˇitsˇwego bakeng sa taolo ya tekanyetsˇo le mohlankedi wa khwetsˇo. (f) (2) Pego ya ngwaga ya 2016/17kgoro ya bosetsˇhaba yeo e nago le maikarabelo a phetisˇetsˇo ya tekanyetsˇo go Sˇetule 4, 5 goba 7 e swanetsˇe go, godimo ga nyakwa efe goba efe ya molao wo mongwe, laetsˇa— (a) mabaka a kemisˇo goba thibelo ya diphetisˇetsˇo ka moka go profense goba masepala go ya ka karolo 18 goba 19; (b) bogolo bjoo kobamelo ya Molao wo e lekotsˇwego ke diprofense goba bomasepala; (c) bogolo bjoo tekanyetsˇo e fihleletsˇego maikemisˇetsˇo a yona le ditseka; mme le (d) Go se obamele Molao wo gwa mohuta ofe goba ofe, le magato ao a tsˇerwego (3) Ditatamente tsˇa ditsˇhelete tsˇa 2016/17 ya kgoro ya profense yeo e nago le maikarabelo a khwetsˇo ya tekanyetsˇo go Sˇetule 4, 5 goba 7 di swanetsˇe go, godimo ga senyakwa sefe goba sefe sa molao wo mongwe— (a) (b) laetsˇa palomoka ya ditekanyetsˇo tsˇeo di hweditsˇwego; laetsˇa palomoka ya tshenyagalelo go tekanyetsˇo ye nngwe le ye nngwe ya Sˇetule 5 goba 7; le (c) netefatsˇa gore diphetisˇetsˇo ka moka tsˇa ditekanyetsˇo go Disˇetule 4,5 le 7 go diprofense di tipositilwe akhaontong ya panka ya motheo ya profense. (4) Pego ya ngwaga ya 2016/17 ya kgoro ya profense yeo e hwetsˇago tekanyetsˇo go Sˇetule 4, 5 goba 7, godimo ga senyakwa sefe goba sefe sa molao wo mongwe, e swanetsˇe go— (a) (b) (c) laetsˇa bogolo bjoo kgoro ya profense e obametsˇego Molao wo; laetsˇa magato ao a tsˇerwego go sˇomana le go hloka kobamelo go Molao wo; laetsˇa bogolo bjoo tekanyetsˇo e fihleletsˇego maikemisˇetsˇo a yona le ditseka; 5 10 15 20 25 30 35 40 45 50 55 60 No. 39995GOVERNMENT GAZETTE, 18 May 2016Nmr 3 ya 2016Molao wa Karoganyo ya Letseno, 2016 32 32 (d) contain any other information that may be specified in the framework for the allocation; and contain such other information as the National Treasury may determine. (e) (5) The 2016/17 financial statements and annual report of a municipality receiving an allocation in Schedule 4, 5 or 7 must be prepared in accordance with the Municipal Finance Management Act. (6) The National Treasury may determine how transferring officers and receiving officers must report on conditional allocations to municipalities within 30 days after the end of each quarter to facilitate the audit of the allocations for the 2016/17 financial year. Part 3 Matters relating to Schedule 4 to 7 allocations Publication of allocations and frameworks 16. (1) The National Treasury must, within 14 days after this Act takes effect, publish by notice in the Gazette— (a) (b) (c) the conditional allocations per municipality for Part B of Schedule 5 allocations; the indicative conditional allocations per province for Part A of Schedule 6 allocations and per municipality for Part B of Schedule 6 allocations; and the framework for each conditional allocation in Schedules 4 to 7. 5 10 15 (2) For purposes of correcting an error or omission in an allocation or framework 20 published in terms of subsection (1)(a) or (c), the National Treasury must— (a) on its initiative and after consultation with the relevant transferring officer; or (b) at the written request of the relevant transferring officer, by notice in the Gazette, amend the affected allocation or framework. (3) The National Treasury may, after consultation with the relevant transferring officer and by notice in the Gazette, amend an indicative conditional allocation in Schedule 6 published in terms of subsection (1)(b). (4) Before amending a framework in terms of subsection (2), the National Treasury must submit the proposed amendment to Parliament for comment for a period of 14 days when Parliament is in session. (5) An amendment in terms of subsection (2) or (3) takes effect on the date of publication of the notice in the Gazette. Expenditure in terms of purpose and subject to conditions 17. (1) Despite a provision of other legislation to the contrary, an allocation referred to in Schedules 4 to 7 may only be utilised for the purpose stipulated in the Schedule concerned and in accordance with the applicable framework. (2) A receiving officer may not transfer any portion of a Schedule 5 allocation to any other organ of state for the performance of a function to be funded by the allocation, unless before the transfer is made, the receiving officer and the organ of state agree to a payment schedule, the receiving officer has notified the transferring officer and the National Treasury approves the agreed payment schedule and— (a) the transfer— (i) (ii) is approved in the budget for the receiving provincial department or municipality; or if not so approved— (aa) the receiving officer notifies the National Treasury that the purpose of the transfer is not to artificially inflate the expenditure estimates of the relevant provincial department or municipality and indicates the reasons for the transfer; and (bb) the National Treasury approves the transfer; or 25 30 35 40 45 50 No. 39995GOVERNMENT GAZETTE, 18 May 2016Act No. 3 of 2016Division of Revenue Act, 2016 33 33 (d) ba le tshedimosˇo efe goba efe yeo e ka laetsˇwago tlhakong ya tekanyetsˇo; le go (e) ba le tshedimosˇo yeo e ka laetsˇwago ke Matlotlo a Bosetsˇhaba. (5) Ditatamente tsˇa 2016/17 le pego ya ngwaga ya masepala wa khwetsˇo tekanyetsˇo go Sˇetule 4, 5 goba 7 di swanetsˇe go dirwa go ya ka Molao wa Taolo ya Matlotlo a Masepala. (6) Matlotlo a Bosetsˇhaba a ka laetsˇa tsela yeo bahlankedi wa phetisˇetsˇo le bahlankedi ba khwetsˇo ba swanetsˇego go pega ka ga ditekanyetsˇo tsˇa mabaka go bomasepala mo matsˇatsˇing a 30 morago ga mafelelo a kotara ye nngwe le ye nngwe bakeng sa go nolofatsˇa phetleko ya ditekanyetsˇo ngwageng wa ditsˇhelete wa 2016/17. 5 10 Karolo 3 Merero ye malebana le ditekanyetso tsa Sˇetule 4 go hlela go 7 Kgatisˇo ya ditekanyetsˇo le ditlhako 16. (1) Matlotlo a Bosetsˇhaba a swanetsˇe go, mo matsˇatsˇing a 14 morago ga go thoma go sˇoma ga Molao wo, gatisˇa ka tsebisˇo Kuranteng ya Mmusˇo— (a) ditekanyetsˇo tsˇa mabaka masepaleng wo mongwe le wo mongwe bakeng sa Karolo B ya ditekanyetsˇo tsˇa Sˇetule 5; (b) ditekanyetsˇo tsˇa mabaka tsˇa tsˇhupetsˇo profenseng ye nngwe le ya nngwe bakeng sa Karolo A ya ditekanyetsˇo tsˇa Sˇetule 6 mme le bakeng sa masepala wo mongwe le wo mongwe bakeng sa Karolo B ya ditekanyetsˇo tsˇa Sˇetule 6; le tlhako bakeng sa tekanyetsˇo ya mabaka go Disˇetule 4 go fihlela go 7. (2) Bakeng sa go lokisˇa phosˇo goba tlogelo tekanyetsˇong goba tlhakong yeo e gatisˇitsˇwego go ya ka karolwana (1)(a) goba (c), Matlotlo a Bosetsˇhaba a swanetsˇe go— (a) ka boithomelo bja ona mme le morago ga therisˇano le mohlankedi wa (c) phetisˇetsˇo yo malebana; goba (b) ka kgopelo ya mohlankedi wa phetisˇetsˇo ka tsela ya lengwalo, ka tsebisˇo Kuranteng ya Mmusˇo fetosˇa tekanyetsˇo ye amegago goba tlhako. (3) Matlotlo a Bosetsˇhaba a ka, ka therisˇano le mohlankedi wa phetisˇetsˇo yo malebana mme le ka tsebisˇo Kuranteng ya Mmusˇo, fetosˇa tekanyetsˇo ya mabaka ya taetsˇo go sˇetule 6 ye gatisˇitsˇwego go ya ka karolwana (1)(b). (4) Pele go ka fetosˇwa tlhako go ya ka karolwana (2), Matlotlo a Bosetsˇhaba a swanetsˇe go romela diphetosˇo tsˇe sˇisˇintsˇwego go Palamente bakeng sa diswayaswayo bakeng sa botelele bja nako ya matsˇatsˇi a 14 ge Palamente e sˇoma. 15 20 25 30 (5) Phetosˇo go ya ka karolwana (2) goba (3) e sˇoma ka letsˇatsˇikgwedi la kgatisˇo ya 35 tsebisˇo Kuranteng ya Mmusˇo. Tshenyagalelo go ya ka mohola mme le go ya ka mabaka 17. (1) Ntle le phethagaletsˇo ya molao wo mongwe yo kgahlanong, tekanyetsˇo yeo e hlalosˇitsˇwego go Disˇetule 4 go fihlela go 7 e tla dirisˇetsˇwa mohola woo o hlalosˇitsˇwego fela go Sˇetule ye malebana mme le go ya ka tlhako yeo e sˇomago. (2) Mohlankedi wa khwetsˇo ga se a swanela go fetisˇetsˇa seripana sefe goba sefe sa tekanyetsˇo ya Sˇetule 5 lekaleng lefe goba lefe la mmusˇo bakeng sa phethagatsˇo ya mosˇomo woo o swanetsˇego ke go thusˇwa ka tekanyetsˇo ntle le ge e le gore pele phetisˇetsˇo e ka diragatsˇwa, mohlankedi wa khewetsˇo le lekala la mmusˇo ba dumellana ka ga sˇetule ya tefelo, mohlankedi wa khwetsˇo o tsebisˇitsˇe mohlankedi wa phetisˇetsˇo mme Matlotlo a Bosetsˇhaba a letlella setule ya tefelo yeo go dumellanwego mme— (a) phetisˇitsˇo— (i) e dumeletsˇwe sekhwameng bakeng sa kgoro ya profense yeo e hwetsˇago goba masepala; goba (ii) ge e sa dumelelwa— (aa) mohlankedi wa khwetsˇo o tsebisˇa Matlotlo a Bosetsˇhaba goba mohola wa phetisˇetsˇo ga se go oketsˇa ditekanyetsˇo tsˇa tshenyaga- lelo ka mokgwa woo o swanelago ya kgoro ya profense ye malebana goba masepala mme e laetsˇa mabaka; gape (bb) Matlotlo a Bosetsˇhaba a letlella phetisˇetsˇo; goba 40 45 50 55 No. 39995GOVERNMENT GAZETTE, 18 May 2016Nmr 3 ya 2016Molao wa Karoganyo ya Letseno, 2016 34 34 (b) the transfer is for the payment for services or goods procured in accordance with the supply chain management policy or procurement policy of the relevant province or municipality and, if it is an advance payment, paragraph (a)(ii) applies with the necessary changes. (3) For purposes of the implementation of a Schedule 6 allocation to a municipality— (a) Eskom Holdings Limited may receive funds directly from the transferring 5 officer of the Department of Energy; (b) a water board, as defined in section 1 of the Water Services Act, 1997 (Act No. 108 of 1997), may receive funds directly from the transferring officer of the Department of Water and Sanitation. (4) (a) For purposes of the Human Settlements Development Grant, a receiving officer and a municipality with level one, two or three accreditation as at 1 April 2016, must, by the date determined by the National Treasury, comply with subsection (2) by— (i) entering into a payment schedule; and (ii) submitting the payment schedule to the National Treasury. (b) If a municipality receives accreditation after 1 April 2016, the National Treasury may approve that paragraph (a) applies. (c) If the transfer of the Human Settlements Development Grant to a municipality with level three accreditation is withheld or stopped in terms of section 18 or 19, the receiving officer must request the National Treasury to amend the payment schedule in terms of section 24. (5) If a function which is partially or fully funded by a conditional allocation to a province is assigned to a municipality, as envisaged in section 10 of the Municipal Systems Act— (a) the funds from the conditional allocation for the province for the function must be stopped in terms of section 19 and reallocated in terms of section 20 to the municipality which has been assigned the function; if possible, the province must finalise any project or fulfil any contract regarding the function before the date the function is assigned and, if not finalised, the province must notify the relevant municipality and the National Treasury; any project or contract regarding the function not finalised or fulfilled at the date at which the function is assigned, must be subjected to an external audit and the province and the municipality must enter into an agreement to complete the project or to the municipality; through ceding it the contract fulfil (b) (c) (e) (d) money that is retained by the province for any contract related to the function that is not ceded to the municipality must be spent by 31 March 2017 and will not be available in terms of section 30 of the Public Finance Management Act or section 22(2); the receiving officer of the province must submit to the transferring officer and the National Treasury a list of liabilities attached to the function, that were not transferred to the municipality, within seven days after the function is assigned to provide for the adjustment of the applicable allocations; and the receiving officer of the municipality must, within one month from the date of the stopping of funds in paragraph (a), submit to the transferring officer a revised plan for its planned expenditure. (f) Withholding of allocations 18. (1) Subject to subsections (2) and (3), a transferring officer may withhold the transfer of a Schedule 4 or 5 allocation, or any portion thereof, for a period not exceeding 30 days, if— (a) (b) the province or municipality does not comply with any provision of this Act; roll-overs of conditional allocations approved by the National Treasury in terms of section 22 have not been spent; or a satisfactory explanation is not given for significant under-expenditure on previous transfers during the 2016/17 financial year. (c) 10 15 20 25 30 35 40 45 50 55 No. 39995GOVERNMENT GAZETTE, 18 May 2016Act No. 3 of 2016Division of Revenue Act, 2016 35 35 (b) phetisˇetsˇo ke ya tefelo ya ditirelo goba ditsˇweletsˇwa tsˇe hweditsˇwego go ya ka pholisi ya taolo ya khwetsˇo ya ditsˇweletsˇo goba pholisi ya khwetsˇo ya profense ye malebana goba masepala mme, ge e le tefelo ya pele ga nako, tema (a)(ii) e sˇoma ka diphetosˇo tsˇe malebana. (3) Bakeng sa mehola ya tsenyotirisˇong ya tekanyetsˇo ya Sˇetule 6 go masepala— (a) Eskom Holdings Limited e ka hwetsˇa ditsˇhelete thwii gotsˇwa go mohlankedi wa phetisˇetsˇo ya Kgoro ya Enetsˇi; (b) boto ya meetse, bjalo ka ge go hlalosˇitsˇwe go karolo 1 ya Molao wa Ditirelo tsˇa Meetse, 1997 (Molao 108 wa 1997), e ka hwetsˇa ditsˇhelete thwii gotsˇwa go mohlankedi wa phetisˇetsˇo wa Kgoro ya Meetse le Hlwekisˇo. (4) (a) Bakeng sa mehola ya Thusˇo ya Tlhabollo ya Bodulo bja batho, mohlankedi wa khwetsˇo le masepala wa netefatsˇo ya maemo a mathomo, a bobedi goba a boraro go thoma ka la 1 Aporele 2016, o swanetsˇe go, ka letsˇatsˇikgwedi leo le laolwago ke Matlotlo a Bosetsˇhaba, obamela karolwana (2) ka go— (i) (ii) tsenela sˇetule ya tefelo; le go romela setule ya tefelo go Matlotlo a Bosetsˇhaba. (b) Ge masepala o hwetsˇa netefatsˇo morago ga la 1 Moranang 2016, Matlotlo a Bosetsˇhaba a ka letlelela gore tema (a) e a sˇoma. (c) Ge phetisˇetsˇo ya Thusˇo ya Tlhabollo ya Bodulo bja batho go masepala ya netefatsˇo ya maemo a boraro e emisˇitsˇwe goba e thibetsˇwe go ya ka karolo 18 goba 19, mohlankedi wa khwetsˇo o swanetsˇe go kgopela Matlotlo a Bosetsˇhaba go fetosˇa setule ya tefelo go ya ka karolo 24. (5) Ge mosˇomo woo o thusˇwago ka boripana gob a ka botlalo ke tekanyetsˇo ya mabaka go profense o newa masepala, bjalo ka ge go hlalosˇisˇwe go karolo 10 ya Molao wa Ditsela tsˇa Bomasepala— (a) ditsˇhelete go tsˇwa go tekanyetsˇo ya mabaka go profense bakeng sa mosˇomo di swanetsˇe go thibelwa go ya ka karolo 19 mme di lekanyetsˇwe ka lefsa go ya ka karolo 20 go masepala woo o neilwego mosˇomo; (b) Ge go kgonega, profense e swanetsˇe go phethagatsˇa projeke efe goba efe goba e phethagaletsˇe tumellano efe goba efe malebana le mosˇomo pele ga letsˇatsˇikgwedi leo mosˇomo o newago mme, ge e sa phethagaletsˇwa, profense e swanetsˇe go tsebisˇa masepala wo malebana le Matlotlo a Bosetsˇhaba; (c) projeke efe goba efe goba tumellano malebana ke mosˇomo woo o sa phethagatsˇwago goba phethagaletsˇwa ka letsˇatsˇikgwedi leo mosˇomo o neilwego, e swanetsˇe go sepetsˇwa ka fetleko ya ka ntle mme profense le masepala di swanetsˇe go tsenela tumellano go phethagaletsˇa projeke goba go phethagaletsˇa tumellano ka go e neya masepala; tsˇhelete yeo e lotwago ke profense bakeng sa mosˇomo ofe goba ofe wa malebana le tumellano wo o sa newago masepala e swanetsˇe go sˇomisˇwa ka la 31 Hlakola 2017 mme e ka se hwetsˇagale go ya ka karolo 30 ya Molao wa Taolo ya Matlotlo a Setsˇhaba goba karolo 22(2); (d) (e) mohlankedi wa khwetsˇo wa profense o swanetsˇe go romela go mohlankedi wa phetisˇetsˇo le Matlotlo a Bosetsˇhaba lenaneo la dikoloto leo le sepelelanago le mosˇomo, tsˇeo di bego di sa romelwa masepala, mo matsˇatsˇing a sˇupa morago ga go newa ga mosˇomo bakeng sa go phethagaletsˇa peakanyetsˇo ya ditekanyetsˇo tsˇe sˇomago; mme (f) mohlankedi wa khwetsˇo wa masepala o swanetsˇe, mo kgweding ye tee go tloga ka letsˇatsˇikgwedi la thibelo ya disˇhelete go tema (a), go romela go mohlankedi wa phetisˇetsˇo leano le beakantsˇwego bakeng sa tshenyagalelo ya ona. 5 10 15 20 25 30 35 40 45 50 Kemisˇo ya ditekanyetsˇo 18. (1) Go ya ka dikarolwana (2) le (3), mohlankedi wa phetisˇetsˇo a ka emisˇa phetisˇetsˇo ya tekanyetsˇo ya Sˇetule 4 goba 5, goba seripana sa yona, bakeng sa botelele bja nako yeo e sa fetego matsˇatsˇing a 30, ge— (a) profense goba masepala o sa obamele phethagaletsˇo efe goba efe ya Molao 55 wo; (b) phetisˇetsˇo ya ditekanyetsˇo tsˇa mabaka yeo e letlelletsˇwego ke Matlotlo a Bosetsˇhaba go ya ka karolo 22 e se e dirisˇwe; goba (c) hlalosˇo ye kgotsofatsˇago e sa newa bakeng sa tirisˇotlase ye tseneletsˇego ya tsˇhelete diphetisˇetsˇong tsˇa peleng mo ngwageng wa ditsˇhelete wa 2016/17. 60 No. 39995GOVERNMENT GAZETTE, 18 May 2016Nmr 3 ya 2016Molao wa Karoganyo ya Letseno, 2016 36 36 (2) If an allocation is withheld in terms of subsection (1), it suspends the applicable payment schedule approved in terms of section 23(3) until it is amended in terms of section 24. (3) The amount withheld in terms of this section in the case of the Health Professions Training and Development Grant or the National Tertiary Services Grant listed in Part A of Schedule 4 may not exceed five per cent of the next transfer as contained in the relevant payment schedule. (4) A transferring officer must, at least seven working days before withholding an allocation in terms of subsection (1)— (a) give the relevant receiving officer— (i) notice of the intention to withhold the allocation; and (ii) an opportunity to submit written representations as to why the allocation should not be withheld; and (b) inform the relevant provincial treasury and the National Treasury, and in respect of any conditional allocation to a municipality, also the provincial department responsible for local government. (5) A notice envisaged in subsection (4) must include the reasons for withholding the allocation and the intended duration of the withholding to inform the amendment of the payment schedule in terms of section 24. (6) (a) The National Treasury may instruct, or approve a request from, the transferring officer to withhold an allocation in terms of subsection (1) for a period longer than 30 days, but not exceeding 120 days, if the withholding will— facilitate compliance with this Act; or (i) (ii) minimise the risk of under-spending. (b) When requesting the withholding of an allocation in terms of this subsection, a transferring officer must submit to the National Treasury proof of compliance with subsection (4) and any representations received from the receiving officer. (c) The transferring officer must again comply with subsection (4) when the National Treasury instructs or approves a request by the transferring officer in terms of paragraph (a). 5 10 15 20 25 30 Stopping of allocations 19. (1) Despite section 18, the National Treasury may, in its discretion or on request of a transferring officer or a receiving officer stop the transfer of a Schedule 4 or 5 allocation, or a portion thereof, to a province or municipality— (a) in the case of— (i) a province, if a serious or persistent material breach of this Act, as 35 envisaged in section 216(2) of the Constitution, occurs; or (ii) a municipality, if— (aa) a serious or persistent material breach of this Act, as envisaged in section 216(2) of the Constitution, read with section 38(1)(b)(i) of the Municipal Finance Management Act, occurs; or (bb) a breach or failure to comply, as envisaged in section 38(1)(b)(ii) of the Municipal Finance Management Act occurs; (b) (c) if the National Treasury anticipates that a province or municipality will substantially underspend on the allocation, or any programme, partially or fully funded by the allocation, in the 2016/17 financial year; or for purposes of the assignment of a function from a province to a municipality, as envisaged in section 10 of the Municipal Systems Act; (2) The National Treasury must, before stopping an allocation in terms of subsection (1)(a)(i) or (b)— (a) comply with the procedures in section 18(4)(a); and (b) inform the relevant provincial treasury of its intention to stop the allocation. (3) The National Treasury must, before stopping an allocation in terms of subsection (1)(a)(ii), comply with the applicable provisions of section 38 of the Municipal Finance Management Act. 40 45 50 55 No. 39995GOVERNMENT GAZETTE, 18 May 2016Act No. 3 of 2016Division of Revenue Act, 2016 37 37 (2) Ge tekanyetsˇo e emisˇitsˇwe go ya ka karolwana (1), e fega sˇetule ya tefelo yeo e sˇomago go ya ka karolo 23(3) go fihlela e fetosˇwa go ya ka karolo 23(3) go fihlela go karolo 24. (3) Seroto seo se emisˇitsˇwego go ya ka karolo ye bakeng sa Thusˇo ya Katisˇo ya Profesˇene ya tsˇa Maphelo le Tlhabollo goba Thusˇo ya Ditirelo tsˇa Godimo ya Bosetsˇhaba yeo e ngwadilwego go Karolo A ya sˇetule 4 ga se sa swanela go feta diphesente tsˇe hlano tsˇa phetisˇetsˇo ye latelago bjalo ka ge go tsˇweleditsˇwe sˇetuleng ya tefelo ye malebana. (4) Mohlankedi wa phetisˇetsˇo o swanetsˇe go, le ge e ka ba mo matsˇatsˇing a sˇupa a mosˇomo pele a emisˇa tekanyetsˇo go ya ka karolwana (1)— (a) nea mohlankedi wa khwetsˇo wo malebana— tsebisˇo ya maikemisˇetsˇo a go emisˇa tekanyetsˇo; le (i) (ii) monyetla wa go romela dikemedi ka tsela ya lengwalo gore ke ka lebaka lefe ditekanyetsˇo di sa swanela go emisˇwa; mme (b) tsebisˇa matlotlo a profense a malebana le Matlotlo a Bosetsˇhaba, mme le malebana le tekanyetsˇo efe goba efe ya mabaka go masepala, gape le kgoro ya profense yeo e nago le maikarabelo a mmusˇo wa selegae. (5) Tsebisˇo yeo e hlalosˇitsˇwego go karolwana (4) e swanetsˇe go akaretsˇa mabaka a kemisˇo ya tekanyetsˇo le botelele bja nako ya kemisˇo go phethagaletsˇa phetosˇo ya sˇetule ya tefelo go ya ka karolo 24. (6) (a) Matlotlo a Bosetsˇhaba a ka laela, goba a letlella kgopelo gotsˇwa go, mohlankedi wa phetisˇetsˇo go emisˇa tekanyetsˇo go ya ka karolwana (1) bakeng sa nako ya go feta matsˇatsˇi a 30, efela go sa fete matsˇatsˇi a 120, ge kemisˇo e tla— (i) nolofatsˇa kobamelo ya Molao wo; goba (ii) fokotsˇa kotsi ya tirisˇotlase ya tsˇhelete. (b) Ge go kgopelwa kemisˇo ya tekanyetsˇo go ya ka karolwana ye, mohlankedi wa phetisˇetsˇo o swanetsˇe go romela go Matlotlo a Bosetsˇhaba, bohlatse bja kobamelo ya karolwana (4) le dikemedi dife goba dife tsˇeo di hweditsˇwego gotsˇwa go mohlankedi wa khwetsˇo. (c) Mohlankedi wa phetisˇetsˇo o swanetsˇe go obamela karolwana (4) ge Matlotlo a Bosetsˇhaba a laela goba a letlella kgopelo ka mohlankedi wa phetisˇetsˇo go ya ka tema (a). Thibelo ya ditekanyetsˇo 19. (1) Ntle le karolo 18, Matlotlo a Bosetsˇhaba a ka, ka boikgethelo bja ona gob a ka kgopelo ya mohlankedi wa phetisˇetsˇo goba mohlankedi wa khwetsˇo thibela phetisˇetsˇo ya tekanyetsˇo ya Sˇetule 4 goba 5, goba seripana seo, go profense goba masepala— (a) bakeng sa— (i) profense, ge tlolokgolo goba tsˇwelopele ya tlolo ya Molao wo, bjalo ka ge go hlalosˇitsˇwe go karolo 216(2) ya Molaotheo, e diragala; goba (ii) masepala, ge— (aa) tlolokgolo goba tsˇwelopele ya tlolo ya Molao wo, bjalo ka ge go hlalosˇitsˇwe go karolo 216(2) ya Molaotheo, e balwa le karolo 38(1)(b)(i) ya Molao wa Taolo ya Matlotlo a Masepala, e diragala; goba (bb) tlolo goba palelo ya go obamela, bjalo ka ge go hlalosˇitsˇwe go karolo 38(1)(b)(ii) ya Molao wa Taolo ya Matlotlo a Masepala e diragala; (b) ge Matlotlo a Bosetsˇhaba a letela gore profense goba masepala o tla bona tirisˇoptlase ya tsenelelo tekanyetsˇong, goba lenaneong lefe goba lefe, woo o thusˇwago ka boripana goba ka botlalo ke tekanyetsˇo, mo ngwageng wa ditsˇhelete wa 2016/17; goba (c) bakeng sa mohola wa go nea mosˇomo gotsˇwa go profense go ya go masepala, bjalo ka ge go hlalosˇitsˇwe go karolo 10 ya Molao wa Ditsela tsˇa Bomasepala; (2) Matlotlo a Bosetsˇhaba a swanetsˇe go, pele a thibela tekanyetsˇo go ya ka karolwana (1)(a)(i) goba (b)— (a) obamela ditshepetsˇo tsˇe tsˇweleditsˇwego go karolo 18(4)(a); le go (b) tsebisˇa matlotlo a profense a malebana ka ga maikemisˇetsˇo a go thibela tekanyetsˇo. (3) Matlotlo a Bosetsˇhaba a swanetsˇe go, pele a thibela tekanyetsˇo go ya ka karolwana (1)(a)(ii), obamela ditaelo tsˇe malebana tsˇa karolo 38 ya Molao wa Taolo ya Matlotlo a Masepala. 5 10 15 20 25 30 35 40 45 50 55 60 No. 39995GOVERNMENT GAZETTE, 18 May 2016Nmr 3 ya 2016Molao wa Karoganyo ya Letseno, 2016 38 38 (4) The National Treasury must give notice in the Gazette of the stopping of an allocation in terms of this section and include in the notice the effective date of, and reason for, the stopping. (5) (a) If— (i) an allocation, or any portion thereof, is stopped in terms of subsection (1)(a) 5 (ii) or (b); and the relevant transferring officer certifies in writing to the National Treasury that the payment of an amount in terms of a statutory or contractual obligation is overdue and the allocation, or a portion thereof, was intended for payment of the amount, the National Treasury may, by notice in the Gazette, approve that the allocation, or any portion thereof, be utilised to pay that amount partially or fully. (b) The utilisation of funds envisaged in this subsection is a direct charge against the National Revenue Fund. Reallocation of funds 20. (1) When a Schedule 4 or 5 allocation or a portion thereof is stopped in terms of section 19(1)(a) or (b), the National Treasury may, after consultation with the transferring officer and the relevant provincial treasury, determine the portion of the allocation to be reallocated, as the same type of allocation as it was allocated originally, to one or more provinces or municipalities, on condition that the allocation must be spent by the end of the 2016/17 financial year. (2) (a) When a Schedule 4 or 5 allocation, or a portion thereof, is stopped in terms of section 19(1)(c), the National Treasury must, after consultation with the transferring officer and the relevant provincial treasury, determine the portion of the allocation to be reallocated, as the same type of allocation as it was allocated originally, to the affected municipalities, on condition that the allocation must be spent by the end of the 2016/17 financial year. (b) The portion of the allocation reallocated in terms of paragraph (a) is, with effect from the notice in the Gazette in terms of subsection (3)(a), regarded as having been converted to an allocation in Part B of the same Schedule it appears before the reallocation. (3) (a) If the transferring officer of a Schedule 6 allocation indicates in writing to the National Treasury that a portion of the allocation is likely to be underspent, or needs to be reprioritised to meet a priority, the National Treasury may, at the request of the transferring officer, determine that the portion be reallocated, as the same type of allocation as it was allocated originally, to a provincial department of another province or to another municipality. (b) Before requesting a reallocation, the transferring officer must notify the affected provincial department or municipality of the proposed reallocation and give the provincial department or municipality at least 14 days to provide comments and propose changes. (c) When making a request in terms of paragraph (a), the transferring officer must submit to the National Treasury comments and proposed changes provided by the affected provincial department or municipality in terms of paragraph (b). (d) The reallocated portion must be spent by the end of the 2016/17 financial year. (e) The reallocated portion is regarded as having been converted to an allocation to the relevant provincial department or municipality with effect from the date of the notice in the Gazette in terms of subsection (4)(a). (4) (a) The National Treasury must— 10 15 20 25 30 35 40 45 (i) give notice in the Gazette of a reallocation in terms of subsection (1), (2) or 50 (3); and (ii) provide a copy of the notice to the transferring officer and each affected receiving officer. (b) The reallocation of a portion of an allocation not spent by the end of 2016/17 financial year is eligible for a roll-over in terms of section 22(2). 55 No. 39995GOVERNMENT GAZETTE, 18 May 2016Act No. 3 of 2016Division of Revenue Act, 2016 39 39 (4) matlotlo a Bosetsˇhaba a swanetsˇe go nea tsebisˇo Kuranteng ya Mmusˇo ga thibelo ya tekanyetsˇo go ya ka karolo ye mme a akaretsˇe tsebisˇong letsˇatsˇikgwedi la, le lebaka la, thibelo. (5) (a) Ge— (i) tekanyetsˇo, goba seripana sefe goba sefe sa yona, se thibelwa go ya ka karolwana (1)(a) goba (b); le (ii) Mohlankedi wa phetisˇetsˇo yo malebana o netefatsˇa ka tsela ya lengwalo go Matlotlo a Bosetsˇhaba gore tefelo ya seroto go ya ka tlamego ya molao goba tumellano e a hlokega mme le gore tekanyetsˇo goba seripana sa tekanyetsˇo e be e le sa tefelo ya seroto, Matlotlo a Bosetsˇhaba, ka tsebisˇo Kuranteng ya Mmusˇo, a dumela gore tekanyetsˇo goba seripana sefe goba sefe sa yona, se dirisˇetsˇwe go lefela seroto seo ka boripana goba ka botlalo. (b) Tirisˇo ya ditsˇhelete yeo e sˇisˇintsˇwego go karolwana ye ke tefisˇothwii kgahlanong le Sekhwama sa Letseno sa Bosetsˇhaba. Tekanyetsˇo ka lefsa ya ditsˇhelete 20. (1) (a) Ge tekanyetsˇo ya Sˇetule 4 goba 5 goba seripana sa yona se thibelwa go ya ka karolo 19(1)(a) goba (b), ya Matlotlo a Bosetsˇhaba a ka, morago ga go rerisˇana le mohlankedi wa phetisˇetsˇo le matlotlo a profense a malebana, laela seripana sa tekanyetsˇo seo se swanetsˇego go lekanyetsˇwa ka lefsa, bjalo ka tekanyetsˇo ye swanago le yeo e bego e lekanyeditsˇwe mathomong, profenseng ye tee goba tsˇe ntsˇi goba bomasepala, ka peelano ya gore tekanyetsˇo e swanetsˇe go dirisˇwa mafelelong a ngwaga wa ditsˇhelete wa 2016/17. (2) (a) Ge tekanyetsˇo ya Sˇetule 4 goba 5, goba seripana sa yona, se thibelwa go ya ka karolo 19(1)(c), Matlotlo a Bosetsˇhaba a swanetsˇe go, morago ga go rerisˇana le laola seripana sa mohlankedi wa phetisˇetsˇo le matlotlo a profense a malebana, tekanyetsˇo seo se swanetsˇego go lekanyetsˇwa ka lefsa, bjalo ka tekanyetsˇo ye swanago le yeo e bego e lekanyeditsˇwe mathomong, go bo masepala bao ba amegago, ka peelano ya gore tekanyetsˇo e swanetsˇe go dirisˇwa mafelelong a ngwaga wa ditsˇhelete wa 2016/17. (b) Seripana sa tekanyetsˇo yeo e lekanyeditsˇwego ka lefsa go ya ka tema (a), go thoma ka tsebisˇo Kuranteng ya Mmusˇo go ya ka karolwana (3)(a), se bonwa bjalo ka seo se fetosˇitsˇwego go tekanyetsˇo ya Karolo B ya sˇetule ye swanago se tsˇwelela pele ga tekanyetsˇo ka lefsa. (3) (a) Ge mohlankedi wa phetisˇetsˇo wa tekanyetsˇo ya Sˇetule 6 a laetsˇa ka tsela ya lengwalo go Matlotlo a Bosetsˇhaba gore seripana sa tekanyetsˇo se ka angwe ke tirisˇotlase, goba se swanela ke go phethagaletsˇwa ka lefsa bakeng sa go dira ka swanelo, Matlotlo a Bosetsˇhaba a ka, ka kgopelo ya mohlankedi wa phetisˇetsˇo, laela seripana seo se swanetsˇego go lekanyetsˇwa la lefsa, bjalo ka tekanyetsˇo ye swanago le yeo e bego e lekanyeditsˇwe mathomong, go kgoro ya profense ya profense ye nngwe goba go maselapa wo mongwe. (b) Pele go ka kgopelwa tekanyetsˇo ka lefsa, mohlankedi wa phetisˇetsˇo o swanetsˇe go tsebisˇa kgoro ya profense yeo e amegago goba maselapa ka ga tekanyetsˇo ka lefsa yeo e sˇisˇintsˇwego mme a nee kgoro ya profense goba masepala matsˇatsˇi a 14 a go dira diswayaswayo le go phethagaletsˇa diphetosˇo. (c) Ge a dira kgopelo go ya ka tema (a), mohlankedi wa phetisˇetsˇo o swanetsˇe go romela go Matlotlo a Bosetsˇhaba diswayaswayo le diphetosˇo tsˇe sˇisˇintsˇwego tsˇe phethagaleditsˇwego ke kgoro ya profense ye amegago goba masepala go ya ka tema (b). (d) Seripana seo se lekanyeditsˇwego ka lefsa se swanetsˇe go ba se dirisˇitsˇwe mafelelong a ngwaga wa ditsˇhelete wa 2016/17. (e) Seripana seo se lekanyeditsˇwego ka lefsa se bonwa bjalo ka seo se fetosˇeditsˇwego go tekanyetsˇo go kgoro ya profense ye malebana goba masepala go tloga ka letsˇatsˇikgwedi la tsebisˇo Kuranteng ya Mmusˇo go ya ka karolwana (4)(a). (4) (a) Matlotlo a Bosetsˇhaba a swanetsˇe go— (i) nea tsebisˇo Kuranteng ya Mmusˇo ka ga tekanyetsˇo ka lefsa go ya ka karolwana (1), (2) goba (3); mme le go (ii) phethagaletsˇa khophi ya tsebisˇo go mohlankedi wa phetisˇetsˇo mme le mohlankedi yo mongwe le yo mongwe wa khwetsˇo. (b) Seripana sa tekanyetsˇo ka lefsa sa tekanyetsˇo yeo e sa dirisˇwago mafelelong a ngwaga wa ditsˇhelete wa 2016/17 se swanela ke phetisˇetsˇo go ya ka karolo 22(2). 5 10 15 20 25 30 35 40 45 50 55 No. 39995GOVERNMENT GAZETTE, 18 May 2016Nmr 3 ya 2016Molao wa Karoganyo ya Letseno, 2016 40 40 (5) (a) When an intervention in terms of section 100 or 139 of the Constitution or section 137, 139 or 150 of the Municipal Finance Management Act takes place, the National Treasury may, despite subsection (1) and on such conditions as it may determine, authorise in relation to— (i) (ii) (iii) section 100 of the Constitution, the transferring officer to spend an allocation stopped in terms of section 19 on behalf of the relevant province; section 139 of the Constitution or section 137 or 139 of the Municipal Finance Management Act, the intervening province to spend an allocation stopped in terms of section 19 of this Act on behalf of the relevant municipality; or section 150 of the Municipal Finance Management Act, the relevant transferring officer to spend an allocation stopped in terms of section 19 on behalf of the relevant municipality. (b) An allocation that is spent by the transferring officer or intervening province referred to in paragraph (a) must, for the purposes of this Act, be regarded as a Schedule 6 allocation from the date on which the authorisation is given. (6) (a) On a joint request by the transferring officer and the National Disaster Management Centre, established by section 8 of the Disaster Management Act, 2002 (Act No. 57 of 2002), the National Treasury may approve that a conditional allocation in Schedule 4, 5 or 6, or a portion thereof, be reallocated to pay for the alleviation of the impact of a disaster or the reconstruction or rehabilitation of infrastructure damage caused by a disaster. (b) Before the National Treasury approves a reallocation, the receiving officer of the conditional allocation in Schedule 4 or 5 or the transferring officer of a Schedule 6 allocation must confirm that the affected funds are not committed in terms of any statutory or contractual obligation. (c) The reallocated funds must be used in the 2016/17 financial year in the same sphere the allocation was originally made and for the same functional area that the original allocation relates to. (d) The transferring officer must determine the conditions for spending the reallocated funds, after consultation with the National Disaster Management Centre and with the approval of the National Treasury. (e) Subsection (4) applies with the necessary changes to a reallocation in terms of this subsection to another province or municipality. Conversion of allocations 21. (1) If satisfied that— (a) (b) the conversion will prevent under-expenditure or improve the level of service delivery in respect of the allocation in question; and the affected national or provincial department or municipality has demon- strated the capacity to implement projects, the National Treasury may, in its discretion after consultation with the relevant transferring officer and receiving officer or at the request of the transferring officer or the affected receiving officer, convert any portion of— (i) an allocation listed in Part B of Schedule 5 to one listed in Part B of Schedule 6; 5 10 15 20 25 30 35 40 (ii) an allocation listed in Part B of Schedule 6 to one listed in Part B of 45 (iii) (iv) Schedule 5; the School Infrastructure Backlogs Grant to the Education Infrastructure Grant; or the National Health Insurance Indirect Grant listed in Part A of Schedule 6 to the Health Facility Revitalisation Grant or the National Health Insurance Grant listed in Part A of Schedule 5. (2) If satisfied that a municipality has failed to follow procurement procedures prescribed in terms of the Municipal Finance Management Act, the National Treasury may, in its discretion after consultation with the relevant transferring officer or at the request of the transferring officer or the affected receiving officer, convert any portion of an allocation listed in Part B of Schedule 5 to one listed in Part B of Schedule 6. 50 55 No. 39995GOVERNMENT GAZETTE, 18 May 2016Act No. 3 of 2016Division of Revenue Act, 2016 41 41 (5) (a) Ge tsenelelo go ya ka karolo 100 goba 139 ya Molaotheo goba karolo 137, 139 goba 150 ya Molao wa Taolo ya Matlotlo a Masepala e thoma go sˇoma, Matlotlo a Bosetsˇhaba a ka, ntle le karolwana (1) mme le ka dipeelano tsˇeo a ka di laolago, dumelela malebana le— (i) karolo 100 ya Molaotheo, mohlankedi wa phetisˇetsˇo go dirisˇa tekanyetsˇo yeo 5 e thibetsˇwego go ya ka karolo 19 bakeng sa profense ye swanetsˇego; (ii) karolo 139 ya Molaotheo goba karolo 137 goba 139 ya Molao wa Taolo ya Matlotlo a Masepala, profense yeo e tsenelelago go dirisˇa tekanyetsˇo yeo e thibetsˇwego go ya ka karolo 19 ya Molao wo bakeng sa masepala wo malebana; goba (iii) karolo 150 ya Molao wa Taolo ya Matlotlo a Masepala, mohlankedi wa phetisˇetsˇo wo malebana go dirisˇa tekanyetsˇo yeo e thibetsˇwego go ya ka karolo 19 bakeng sa masepala wo malebana. (b) Tekanyetsˇo yeo e dirisˇwago ke mohlankedi wa phetisˇetsˇo goba profense yeo e tsenelelago yeo e hlalosˇitsˇwego go tema (a) e swanetsˇe bakeng sa mehola ya Molao wo, go bonwa bjalo ka tekanyetsˇo ya sˇetule 6 go tloga ka letsˇatsˇikgwedi leo tetla e newago. (6) (a) Ka kgopelokopanelo ka mohlankedi wa phetisˇetsˇo le Senthara ya Taolo Ya Dikotsi ya Setsˇhaba, yeo e hlanngwego ka karolo 8 ya Molao wa Taolo ya Dikotsi, 2002 (Molao 57 wa 2002), Matlotlo a Bosetsˇhaba a ka dumelela tekanyetsˇo ya mabaka go Sˇetule 4, 5 goba 6, goba seripana sa yona, go lekanyetsˇwa ka lefsa bakeng sa go lefela phokotsˇo ya tlamorago ya kotsi goba kagolefsa goba tsˇosˇolosˇo ya tshenyego ya mananeokgoparara yeo e hlotsˇwego ke kotsi. (b) Pele Matlotlo a Bosetsˇhaba a dumelela tekanyetsˇo ka lefsa, mohlankedi wa khwetsˇo wa tekanyetsˇo ya mabaka go Sˇetule 4 goba 5 goba mohlankedi wa phetisˇetsˇo go sˇetule 6 o swanetsˇe go netefatsˇa gore dikhwama tsˇe amegago di hloka mosˇomo go ya ka tlamego efe goba efe ya molao goba tumellano. (c) Tekanyetsˇo ka lefsa ya ditsˇhelete e swanetsˇe go dirisˇwa ngwageng wa ditsˇhelete wa 2016/17 lekaleng le swanago le leo tekanyetsˇo e bego e dirilwe mme le bakeng sa mosˇomo wo swanago le woo tekanyetsˇo ya mathomo e sepelelanago. (d) Mohlankedi wa phetisˇetsˇo o swanetsˇe go laola dipeelano bakeng sa go sˇomisˇa ditsˇhelete tsˇeo di lekanyeditsˇwego ka lefa, morago ga therisˇano le Senthara ya Taolo ya Dikotsi ya Bosetsˇhaba le tetla ya Matlotlo a Bosetsˇhaba. (e) Karolwana (4) e sˇoma ka diphetosˇo tsˇe malebana go tekanyetsˇo ka lefsa go ya ka karolwana ye go profense ye nngwe goba masepala. Phetosˇo ya ditekanyetsˇo 21. (1) Ge go kgotsˇofetsˇwe gore— (a) phetosˇo e ka se thibele tirisˇotlase ya tsˇhelete goba kaonafatsˇa maemo a kabelo ya tirelo malebana le tekanyetsˇo yeo go bolelwago ka yona; le gore (b) kgoro yeo e amegago ya bosetsˇhaba le profense goba masepala o laeditsˇwe mothamo wa go phethagaletsˇa tsenyotirisˇong ya diprojeke, Matlotlo a Bosetsˇhaba a ka, ka sepheto sa ona morago ga therisˇano le mohlankedi wa phetisˇetsˇo wo malebana le mohlankedi wa khwetsˇo goba ka kgopelo ya mohlankedi wa phetisˇetsˇo goba mohlankedi wa khwetsˇo yoo a amegago, fetosˇa seripana sefe goba sefe sa— (i) (ii) tekanyetsˇo yeo e ngwadilwego go Karolo B ya Sˇetule 5 go ye tee yeo e ngwadilwego go Karolo B ya Sˇetule 6; tekanyetsˇo yeo e ngwadilwego go Karolo B ya Sˇetule 6 go ye tee yeo e ngwadilwego go Karolo B ya Sˇetule 5; (iii) Thusˇo ya go se ye pele ga Mananeokgoparara a Sekolo go ya go Thusˇo ya Mananeokgoparara a Thuto; goba (iv) Thusˇo ya tsˇa Maphelo ya Bosetsˇhaba yeo e ngwadilwego go Karolo A ya Sˇetule 6 go ya go Thusˇo ya Tsˇosˇolosˇo ya Didirisˇwa tsˇa Maphelo goba Thusˇo ya Insˇorense ya Maphelo ya Bosetsˇhaba yeo e ngwadilwego go Karolo A Sˇetule 5. (2) Ge go kgotsofetsˇwe gore masepala o paletsˇwe ke go latela ditshepetsˇo tsˇa khwetsˇo tsˇe laeditsˇwego go ya ka Molao wa Taolo ya Matlotlo a Masepala, Matlotlo a Bosetsˇhaba a ka, ka sepheto sa ona morago ga therisˇano le mohlankedi wa phetisˇetsˇo wo malebana goba ka kgopelo ya mohlankedi wa phetisˇetsˇo goba mohlankedi wa khwetsˇo yo malebana, fetosˇa seripana sefe goba sefe sa tekanyetsˇo yeo e ngwadilwego go Karolo B ya Sˇetule 5 ya Karolo B ya Sˇetule 6. 10 15 20 25 30 35 40 45 50 55 60 No. 39995GOVERNMENT GAZETTE, 18 May 2016Nmr 3 ya 2016Molao wa Karoganyo ya Letseno, 2016 42 42 (3) Any portion of an allocation converted in terms of subsections (1) or (2) must be utilised for the same province or municipality to which the allocation was originally made. (4) The National Treasury must— (a) give notice in the Gazette of a conversion in terms of subsection (1) or (2); and (b) provide a copy of the notice to the transferring officer and each affected 5 receiving officer. (5) A conversion in terms of subsection (1) or (2) takes effect on the date of publication of the notice in terms of subsection (4)(a). (6) If an allocation listed in Part B of Schedule 7 is insufficient for a disaster referred to in section 26(3)(a), the National Treasury may, after consultation with or on the request of the relevant transferring officer, convert any portion of an allocation listed in— (a) Part A of Schedule 7 to one listed in Part B of Schedule 7; or (b) Part B of Schedule 7 to one listed in Part A of Schedule 7. (7) The National Treasury must— (a) in the notice published in terms of section 26(3)(c), include notification of the conversion in terms of subsection (6) and the effective date referred to in subsection (8); or (b) provide a copy of the notice to the transferring officer. (8) A conversion in terms of subsection (6) takes effect on the date that the National Treasury approves it. Unspent conditional allocations 22. (1) Despite a provision to the contrary in the Public Finance Management Act or the Municipal Finance Management Act, any conditional allocation, or a portion thereof, that is not spent at the end of the 2016/17 financial year reverts to the National Revenue Fund, unless the roll-over of the allocation is approved in terms of subsection (2). (2) The National Treasury may, at the request of a transferring officer, receiving officer or provincial treasury, approve a roll-over of a conditional allocation to the 2017/18 financial year if the unspent funds are committed to identifiable projects. (3) (a) The receiving officer must ensure that any funds that must revert to the National Revenue Fund in terms of subsection (1), are paid into that Fund by the date determined by the National Treasury. (b) The receiving officer must— (i) (ii) in the case of a provincial department, request the roll-over of unspent funds through its provincial treasury; and inform the transferring officer of all processes regarding the request. (4) The National Treasury may, subject to subsection (5), offset any funds that must revert to the National Revenue Fund in terms of subsection (1), but not paid into that Fund by the date determined in terms of subsection (3)(a)— (a) (b) in the case of a province, against future advances for conditional allocations to that province; or in the case of a municipality, against future advances for the equitable share or conditional allocations to that municipality. (5) Before any funds are offset in terms of subsection (4), the National Treasury must give the relevant transferring officer, province or municipality— (a) notice of the intention to offset amounts against future advances for allocations, the intended amount to be offset against allocations and the reasons for the offsetting; and (b) an opportunity, within 14 days of receipt of the notice, to— (i) submit written representations and other written proof that the allocation, or a portion thereof, was either spent in terms of the relevant framework or is committed to identifiable projects; 10 15 20 25 30 35 40 45 50 No. 39995GOVERNMENT GAZETTE, 18 May 2016Act No. 3 of 2016Division of Revenue Act, 2016 43 43 (3) Seripana sefe goba sefe sa tekanyetsˇo go ya ka karolwana (1) goba (2) se swanetsˇe go dirisˇwa bakeng sa profense ye swanago goba masepala wo e lego gore tekanyetsˇo e be e dirilwe mathomong. (4) Matlotlo a Bosetsˇhaba a swanetsˇe go— (a) nea tsebisˇo Kuranteng ya Mmusˇo ya phetosˇo go ya ka karolwana (1) goba (2); 5 le (b) phethagaletsˇa khophi ya tsebisˇo go mohlankedi wa phetisˇetsˇo mme le mohlankedi wa khwetsˇo yo mongwe le yo mongwe. (5) Phetosˇo go ya ka karolwana (1) goba (2) e thoma go sˇoma ka letsˇatsˇikgwedi la kgatisˇo ya tsebisˇo go ya ka karolwana (4)(a). (6) Ge tekanyetsˇo yeo e ngwadilwego go Karolo B ya Sˇetule 7 e sa lekanela bakeng sa kotsi yeo e hlalosˇitsˇwego go karolo 26(3)(a), Matlotlo a Bosetsˇhaba a ka, morago ga therisˇano le mohlankedi wa phetisˇetsˇo wo malebana, fetosˇa seripana sefe goba sefe sa tekanyetsˇo yeo e ngwadilwego go— (a) Karolo A ya Sˇetule 7 go ya go ye tee ye ngwadilwego go Karolo B ya Sˇetule 7; goba (b) Karolo B ya Sˇetule 7 go ya go ye tee ye ngwadilwego go Karolo A ya Sˇetule 7. (7) Matlotlo a Bosetsˇhaba a swanetsˇe go— (a) tsebisˇong yeo e gatisˇitsˇwego go ya ka karolo 26(3)(c), e akaretsˇa tsebisˇo ya phetosˇo go ya ka karolwana (6) le letsˇatsˇikgwedi la go thoma go sˇoma leo le hlalosˇitsˇwego go karolwana (8); goba (b) phethagaletsˇa khophi ya tsebisˇo go mohlankedi wa phetisˇetsˇo. (8) Phetosˇo go ya ka karolwana (6) e thoma go sˇoma ka letsˇatsˇikgwedi leo Matlotlo a Bosetsˇhaba a e letlellago. Ditekanyetsˇo tsˇa mabaka tsˇeo di sa dirisˇwago 22. (1) Ntle le phethagaletsˇo ye kgahlanong go Molao wa Taolo ya Matlotlo a Setsˇhaba goba Molao wa Taolo ya Matlotlo a Masepala, tekanyetsˇo ye nngwe le ye nngwe ya mabaka, goba seripana sa yona, yeo e sa dirisˇwago mafelelong a ngwaga wa ditsˇhelete wa 2016/17 e busˇetsˇwa Sekhwameng sa Letseno sa Bosetsˇhaba, ntle le ge phetisˇetsˇo ya tekanyetsˇo e dumeletsˇwe go ya ka karolwana (2). (2) Matlotlo a Bosetsˇhaba a ka, ka kgopelo ya mohlankedi wa phetisˇetsˇo , mohlankedi wa khwetsˇo goba matlotlo a profense, dumelela phetisˇetsˇo ya tekanyetsˇo ya mabaka go ngwaga wa ditsˇhelete wa 2017/18 ge ditsˇhelete tsˇeo di sa dirisˇwago di tsenywa diprojekeng tsˇeo di tsopotsˇwego. (3) (a) Mohlankedi wa khwetsˇo o swanetsˇe go netefatsˇa gore ditsˇhelete di swanetsˇe go busˇetsˇwa Sekhwameng sa Letseno sa Bosetsˇhaba go ya ka karolwana (1), di lefelwa Sekhwameng ka letsˇatsˇikgwedi leo le latelwago ke Matlotlo a Bosetsˇhaba. (b) Mohlankedi wa Khwetsˇo o swanetsˇe go— 10 15 20 25 30 35 (i) bakeng sa kgoro ya profense, kgopela phetisˇetsˇo ya ditsˇhelete tsˇeo di sa 40 (ii) dirisˇwago ka matlotlo a profense a yona; gape tsebisˇa mohlankedi wa phetisˇetsˇo ka ga ditshepetsˇo ka moka tsˇe malebana le kgopelo. (4) Matlotlo a Bosetsˇhaba a ka, go ya ka karolwana (5), lekanyetsˇa ditsˇhelete dife goba dife tsˇeo di swanetsˇego go busˇetsˇwa Sekhwameng sa Letseno sa Bosetsˇhaba go ya ka karolwana (1), efela di sa lefelwa Sekhwameng ka letsˇatsˇikgwedi leo le laetsˇwego go ya ka karolwana (3)(a)— (a) bakeng sa profense, kgahlanong le dikamo tsˇa nako ye tlago tsˇa ditekanyetsˇo 45 tsˇa mabaka go profense yeo; goba (b) bakeng sa masepala, kgahlanong le dikadimo tsˇa nako ye tlago tsˇa tekanyetsˇo 50 ya tekatekano goba ditekanyetsˇo tsˇa mabaka go masepala woo. (5) Pele ditsˇhelete dife goba dife di ka lekanyetsˇwa go ya karolwana (4), Matlotlo a Bosetsˇhaba a swanetsˇe go nea mohlankedi wa phetisˇetsˇo wo malebana, profense goba masepala— (a) tsebisˇo ya maikemisˇetsˇo a go lekanyetsˇa ditsˇhelete kgahlanong le dikamo tsˇa nako ye tlago tsˇa ditekanyetsˇo le mabaka a tekanyetsˇo; le (b) menyetla, mo matsˇatsˇing a 14 a khwetsˇo ya tsebisˇo, go— (i) romela dikemedi ka tsela ya lengwalo le bohlatse bjo bongwe ka tsela ya lengwalo gore ditekanyetsˇo, goba seripana sa ditekanyetsˇo, di dirisˇitsˇwe go ya ka tlhako ye malebana goba di tsentsˇwego diprojekeng tsˇe tsˇopolegago; 55 60 No. 39995GOVERNMENT GAZETTE, 18 May 2016Nmr 3 ya 2016Molao wa Karoganyo ya Letseno, 2016 44 44 (ii) propose alternative means acceptable to the National Treasury by which the unspent allocations can be paid into the National Revenue Fund; and (iii) propose an alternative payment schedule in terms of which the unspent allocations will be paid into the National Revenue Fund. CHAPTER 4 MATTERS RELATING TO ALL ALLOCATIONS Payment requirements 23. (1) (a) The National Treasury must, after consultation with the provincial treasury, determine the payment schedule for the transfer of a province’s equitable share allocation. (b) In determining the payment schedule, the National Treasury must take into account the monthly expenditure commitments of provinces and seek to minimise risk and debt servicing costs for national and provincial government. (c) Despite paragraph (a), the National Treasury may advance funds to a province in respect of its equitable share or a portion of it which has not yet fallen due for transfer in terms of the payment schedule— (i) for cash management purposes relating to the corporation for public deposits account or when an intervention in terms of section 100 of the Constitution takes place; and (ii) on such conditions as it may determine. (d) Any advances in terms of paragraph (c) must be offset against transfers to the province which would otherwise become due in terms of the payment schedule. (2) (a) The National Treasury must, after consultation with the national department responsible for local government, determine the amount of a municipality’s equitable share allocation to be transferred on each date referred to in section 5(3) and, if applicable, section 38(3). (b) Despite paragraph (a), the National Treasury may approve a request or direct that the equitable share or a portion of the equitable share which has not yet fallen due for transfer in terms of section 5(3) or 38(3), be advanced to a municipality— 5 10 15 20 25 (i) after consultation with the national department responsible for local govern- 30 (ii) ment; for purposes of cash management in the municipality or an intervention in terms of section 139 of the Constitution or section 137, 139 or 150 of the Municipal Finance Management Act; and (iii) on such conditions as it may determine. (c) Any advance in terms of paragraph (b) must be offset against transfers to the municipality which would otherwise become due in terms of section 5(3) or 38(3). (3) (a) Subject to section 28(1), the National Treasury must, within 14 days after this Act takes effect, approve the payment schedule for the transfer of an allocation listed in Schedule 4 or 5 to a province or municipality. (b) The transferring officer of a Schedule 4 or 5 allocation must submit a payment schedule to the National Treasury for approval before the first transfer is made. (c) Before the submission of a payment schedule in terms of paragraph (b), the transferring officer must, in relation to a Schedule 4 or 5 allocation, consult the relevant receiving officer. (4) The transferring officer of a Schedule 4 or 5 allocation must provide the receiving officer and the relevant provincial treasury with a copy of the approved payment schedule before making the first transfer in terms thereof. (5) The transfer of a Schedule 4 or 5 allocation to a municipality must accord with the financial year of the municipality. (6) Each transfer of an equitable share or a conditional allocation to a municipality in terms of this Act must be made through a payment system provided by the National Treasury. 35 40 45 50 No. 39995GOVERNMENT GAZETTE, 18 May 2016Act No. 3 of 2016Division of Revenue Act, 2016 45 45 (ii) (iii) sˇisˇinya ditsela tsˇe dingwe tsˇe kwagalago go Matlotlo a Bosetsˇhaba tsˇeo ditekanyetsˇo tsˇeo di sa dirisˇwago di ka lefelwago Sekhwameng sa Letseno sa Bosetsˇhaba; le go sˇisˇinya sˇetule ye nngwe ya tefelo go ya ka moo ditekanyetsˇo tsˇeo di sa dirisˇwago di tlilego go lefelwa Sekhwameng sa Letseno sa Bosetsˇhaba. 5 KGAOLO 4 MERERO YE MALEBANA LE DITEKANYETSˇO KA MOKA Sˇetule ya tefelo 23. (1) (a) Matlotlo a Bosetsˇhaba a swanetsˇe, morago ga therisˇano le mohlankedi wa Tsˇhupaletlotlo wa matlotlo a profense, laela Sˇetule ya tefelo bakeng sa phetisˇetsˇo ya tekanyetsˇo ya tekatekano ya profense. (b) Go laoleng ga Sˇetule ya tefelo, Matlotlo a Bosetsˇhaba a swanetsˇe go eleletsˇa ditlamego tsˇa ditshenyagalelo tsˇa kgwedi le kgwedi tsˇa diprofense mme a lebelele ditsela tsˇa go fokotsˇa kotsi le ditefisˇo tsˇa tirelo ya sekoloto bakeng sa mmusˇo wa bosetsˇhaba le profense. (c) Ntle le tema (a), Matlotlo a Bosetsˇhaba a ka kadimisˇa ditsˇhelete go profense malebana le tekanyetsˇo ya tekatekano goba seripana sa tsˇona seo se sa hlokego go fetisˇetsˇwa ka nako yeo go ya ka Sˇetule ya tefelo— (i) bakeng sa mehola ya taolo ya khesˇe malebana le Koporasi ya akhaonto ya ditipositi tsˇa setsˇhaba goba ge hlango go yaka karolo 100 ya Molaotheo e diragala; mme (ii) ka mabaka ao a ka laelago. (d) Dikadimo dife goba dife go ya ka tema (c) di swanetsˇe go lekanyetsˇwa kgahlanong le diphetisˇetsˇo go profense tsˇeo di ka hlokegago go ya ka sˇetule ya tefelo. (2) (a) Matlotlo a Bosetsˇhaba a swanetsˇe go, morago ga go rerisˇana le mohlankedi wa tsˇhupaletlotlo wa kgoro ya bosetsˇhaba yeo e nago le maikarabelo a mmusˇo wa selegae, laola seroto sa tekanyetsˇo ya tekatekano ya masepala seo se swanetsˇego go fitesˇetsˇwa ka letsˇatsˇikgwedi le lengwe le le lengwe leo le hlalosˇitsˇwego go karolo 5(3) mme, ge go kgonagala, karolo 38(3). (b) Ntle le tema (a), Matlotlo a Bosetsˇhaba a ka dumelela kgopelo goba a laela gore tekanyetsˇo ya tekatekano goba seripana sa tekanyetsˇo ya tekatekano yeo e sa hlokego go fetisˇetsˇwa go ya ka karolo 5(3) goba 38(3), e fetisˇetsˇwe go masepala— (i) morago ga therisˇano le mohlankedi wa tsˇhupaletlotlo wa kgoro ya bosetsˇhaba yeo e nago le maikarabelo a mmusˇo wa selegae; (ii) bakeng sa taolo ya Khesˇe masepaleng goba hlango go ya ka karolo 139 ya Molaotheo goba karolo 137, 139 goba 150 ya Molao wa Taolo ya Matlotlo a Masepala; le (iii) ka mabaka ao a ka laelago. 10 15 20 25 30 35 (c) Kadimo efe goba efe go ya ka tema (b) e swanetsˇe go lekanyetsˇwa kgahlanong le diphetisˇetsˇo go masepala tsˇeo di ka hlokegago go ya ka karolo 5(3) goba 38(3). 40 (3) (a) Go ya ka karolo 28(1), Matlotlo a Bosetsˇhaba a swanetsˇe go, mo matsˇatsˇing a 14 morago ga go thoma go sˇoma ga Molao wo, dumelela Sˇetule ya tefelo bakeng sa phetisˇetsˇo ya tekanyetsˇo yeo e ngwadilwego go Sˇetule 4 goba 5 go profense goba masepala. (b) Mohlankedi wa phetisˇetsˇo wa tekanyetsˇo ya Sˇetule 4 goba 5 o swanetsˇe go romela Sˇetule ya tefelo go Matlotlo a Bosetsˇhaba bakeng sa Tumello pele phetisˇetsˇo ya mathomo e ka dirwa. (c) Pele ga thomelo ya Sˇetule ya tefelo go ya ka tema (b), mohlankedi wa phetisˇetsˇo o swanetsˇe, malebana le tekanyetsˇo ya Sˇetule 4 goba 5, rerisˇana le mohlankedi wa khwetsˇo yo malebana. (4) Mohlankedi wa phetisˇetsˇo wa tekanyetsˇo ya Sˇetule 4 goba 5 o swanetsˇe go phethagaletsˇa mohlankedi wa khwetsˇo le matlotlo a profense a malebana khophi ya Sˇetule ya tefelo yeo e dumeletsˇwego pele a ka dira phetisˇetsˇo ya mathomo go ya ka yona. (5) Phetisˇetsˇo ya tekanyetsˇo ya Sˇetule 4 goba 5 go masepala e swanetsˇe go sepelelana le ngwaga wa ditsˇhelete wa masepala. (6) Phetisˇetsˇo ye nngwe le ye nngwe ya tekanyetsˇo ya tekatekano goba tekanyetsˇo ya mabaka ya masepala go ya ka Molao wo e swanetsˇe go dirwa ka tsela ya tefisˇo yeo e phethagaleditsˇwego ke Matlotlo a Bosetsˇhaba. 45 50 55 No. 39995GOVERNMENT GAZETTE, 18 May 2016Nmr 3 ya 2016Molao wa Karoganyo ya Letseno, 2016 46 Amendment of payment schedule 46 24. (1) (a) Subject to subsection (2), a transferring officer of a Schedule 4 or 5 allocation must, within seven days of the withholding or stopping of an allocation in terms of section 18 or 19, submit an amended payment schedule to the National Treasury for approval. (b) No transfers may be made until the National Treasury has approved the amended payment schedule. (2) For purposes of better management of debt and cash-flow or addressing financial mismanagement or financial misconduct or slow or accelerated expenditure, the National Treasury may amend any payment schedule for an allocation listed in Schedule 2, 4 or 5, after notifying, in the case of— (a) an allocation to a province, the provincial treasury in question; (b) an allocation to a municipality, the national department responsible for local government; a Schedule 4 or 5 allocation, the relevant transferring officer. (c) (3) The amendment of a payment schedule in terms of subsection (1) or (2) must take into account— (a) (b) (c) the monthly expenditure commitments of provinces or municipalities; the revenue at the disposal of provinces or municipalities; and the minimisation of risk and debt servicing costs for all three spheres of government. (4) The transferring officer must immediately inform the receiving officer of any amendment to a payment schedule in terms of subsection (1) or (2). Transfers made in error or fraudulently 25. (1) Despite a provision of other legislation to the contrary, the transfer of an allocation that is an overpayment to a province, municipality or public entity, made in error or fraudulently, is regarded as not legally due to that province, municipality or public entity, as the case may be. (2) The responsible transferring officer must, without delay, recover an overpayment referred to in subsection (1), unless an instruction has been issued in terms of subsection (3). (3) The National Treasury may instruct that the recovery referred to in subsection (2) be effected by set-off against future transfers to the affected province, municipality or public entity in terms of a payment schedule. New allocations during financial year and Schedule 7 allocations 26. (1) If further allocations are made to provinces or municipalities, as envisaged in section 6(3), the National Treasury must, before the transfer of any funds to a province or municipality, by notice in the Gazette and as applicable— (a) amend any allocation or framework published in terms of section 16; (b) publish the allocation per municipality for any new Part B of Schedule 5 allocation or the indicative allocation per municipality for any new Part B of Schedule 6 allocation; or (c) publish a framework for any new Schedule 4, 5, 6 or 7 allocation. (2) Section 16(2) to (5) applies with the necessary changes to allocations and frameworks published in terms of subsection (1). (3) (a) The transferring officer may, with the approval of the National Treasury, make one or more transfers of a Schedule 7 allocation to a province or municipality for a disaster within 100 days after the date of the declaration of the disaster. 5 10 15 20 25 30 35 40 45 No. 39995GOVERNMENT GAZETTE, 18 May 2016Act No. 3 of 2016Division of Revenue Act, 2016 47 Phetosˇo ya Sˇetule ya tefelo 47 24. (1) (a) Go ya ka karolwana (2), mohlankedi wa phetisˇetsˇo wa tekanyetsˇo ya Sˇetule 4 goba 5, mo matsˇatsˇing a sˇupa a kemisˇo goba thibelo ya tekanyetsˇo go ya ka karolo 18 goba 19, romela sˇetule ya tefelo yeo e fetosˇitsˇwego go Matlotlo a Bosetsˇhaba bakeng sa Tetla. (b) Ga go diphetisˇetsˇo tsˇeo di ka dirwago go fihlela Matlotlo a Bosetsˇhaba a dumeletsˇwe Sˇetule ya tefelo yeo e fetosˇitsˇwego. (2) Bakeng sa mehola ya taolo ye kaone ya Dikoloto le kelelo ya Khesˇe goba go sˇomana le taolommpe ya ditsˇhelete goba Tshwarompe ya tsˇhelete goba ditshenyagalelo tsˇa go hloka lebelo goba tsˇa lebelo, Matlotlo a Bosetsˇhaba a ka fetosˇa sˇetule efe goba efe ya tefelo bakeng sa tekanyetsˇo yeo e ngwadilwego go sˇetule 2, 4 goba 5, morago ga go tsebisˇa, bakeng sa— (a) Tekanyetsˇo goes profense, mohlankedi wa tsˇhupaletlotlo wa matlotlo a 5 10 profense ao go bolelwago ka ona; (b) Tekanyetsˇo go masepala, mohlankedi wa tsˇhupaletlotlo wa kgoro ya 15 bosetsˇhaba yeo e nago le maikarabelo a mmusˇo wa selegae; tekanyetsˇo ya sˇetule 4 goba 5, mohlankedi wa phetisˇetsˇo yo malebana. (3) Phetosˇo ya sˇetule ya tefelo go ya ka karolwana (1) goba (2) e swanetsˇe go (c) eleletsˇa— (a) ditlamego tsˇa ditshenyagalelo tsˇa kgwedi le kgwedi tsˇa diprofense goba 20 bomasepala; letseno leo le ka dirisˇwago ke diprofense goba bomasepala; le (b) (c) phokotsˇo ya kotsi le ditefelo tsˇa tirelo ya sekoloto bakeng sa makala a mararo ka moka a mmusˇo. (4) Mohlankedi wa phetisˇetsˇo o swanetsˇe go tsebisˇa mohlankedi wa khwetsˇo semeetseng ka ga phetosˇo efe goba efe ya sˇetule ya tefelo go ya ka karolwana (1) goba (2). 25 Diphetisˇetsˇo tsˇeo di dirilwego ka phosˇo goba ka bofora 25. (1) Ntle le phethagaletsˇo ya molao wo mongwe ye kgahlanong, phetisˇetsˇo ya tekanyetsˇo yeo e lego tefelo ya phetatekano go profense, masepala goba sehlongwa sa setsˇhaba, yeo e dirilwego ka phosˇo goba ka bofora, e bonwa bjalo ka yeo e sa swanelago go ya go profense yeo, masepala goba sehlongwa sa setsˇhaba, ka fao go lego ka gona. (2) Mohlankedi wa phetisˇetsˇo wa maikarabelo o swanetsˇe go, ntle le tshenyo ya nako,hwetsˇa tefelo yeo ya go feta tekano yeo e hlalosˇitsˇwego go karolwana (1), ntle le ge taelo e neilwe go ya ka karolwana (3). (3) Matlotlo a Bosetsˇhaba a ka laela gore khwetsˇo yeo e hlalosˇitsˇwego go karolwana (2) e diragatsˇwe ka tekanyetsˇo kgahlanong le diphetisˇetsˇo tsˇa nako ye tlago profenseng yeo e amegago, masepala goba sehlongwa sa setsˇhaba go ya ka sˇetule ya tefelo. Ditekanyetsˇo tsˇe difsa mo ngwageng wa ditsˇhelete le ditekanyetsˇo tsˇa Sˇetule 7 26. (1) Ge ditekanyetsˇo tsˇe dingwe di dirilwe go diprofense goba bomasepala, bjalo ka ge go laeditsˇwe go karolo 6(3), Matlotlo a Bosetsˇhaba a swanetsˇe go, pele ga phetisˇetsˇo ya ditsˇhelete dife goba dife go profense goba masepala, ka tsebisˇo Kuranteng ya Mmusˇo mme le ka moo go kgonegago— 30 35 40 (a) fetosˇa tekanyetsˇo efe goba efe goba tlhlako yeo e gatisˇitsˇwego go ya ka karolo 16; 45 (b) gatisˇa tekanyetsˇo go masepala wo mongwe le wo mongwe bakeng sa Karolo B efe goba efe ye mpsha ya ditekanyetsˇo tsˇa Sˇetule 5 goba tekanyetsˇo ya tsˇhupetsˇo ya masepala wo mongwe le wo mongwe go Sˇetule efe goba efe ye mpsha ya Karolo B ya tekanyetsˇo ya Sˇetule 6; goba (c) gatisˇa tlhako bakeng sa tekanyetsˇo ya sˇetule efe goba efe ye mpsha ya 4, 5, 6 50 goba 7. (2) Karolo 16(2) go fihlela go (5) e sˇoma ka diphetosˇo tsˇeo di hlokegago go ditekanyetsˇo le ditlhako tsˇeo di gatisˇitsˇwego go ya ka karolwana (1). (3) (a) Mohlankedi wa phetisˇetsˇo a ka, ka Tumello ya Matlotlo a Bosetsˇhaba, dira phetisˇetsˇo ye tee goba tsˇe ntsˇhi tsˇa tekanyetsˇo ya Sˇetule 7 go profense goba masepala bakeng sa kotsi mo matsˇatsˇing a 100 morago ga letsˇatsˇikgwedi la pego ya kotsi ka tsebisˇo Kuranteng ya Mmusˇo ya profense. 55 No. 39995GOVERNMENT GAZETTE, 18 May 2016Nmr 3 ya 2016Molao wa Karoganyo ya Letseno, 2016 48 48 (b) The transferring officer must notify the relevant provincial treasury and the National Treasury within 14 days of a transfer of a Schedule 7 allocation to a province or municipality. (c) The National Treasury must, within 21 days after the end of the 100 day period referred to in paragraph (a), by notice in the Gazette publish all transfers of a Schedule 7 allocation made for a disaster. (d) A Schedule 7 allocation transferred to a province or municipality must be appropriated either in the provincial adjustments appropriation legislation, municipal adjustments budgets or other appropriation legislation. Preparations for 2017/18 financial year and 2018/19 financial year 27. (1) (a) A category C municipality that receives a conditional allocation in terms of this Act must, using the indicative conditional allocations to that municipality for the 2017/18 financial year and the 2018/19 financial year as set out in Column B of the Schedules to this Act, by 3 October 2016— (i) agree on the provisional allocations and the projects to be funded from those allocations in the 2017/18 financial year and the 2018/19 financial year with each category B municipality within the category C municipality’s area of jurisdiction; and submit to the transferring officer— (aa) the provisional allocations referred to in subparagraph (i); and (bb) the projects referred to in subparagraph (i), listed per municipality. (ii) (b) If a category C municipality and a category B municipality cannot agree on the allocations and projects referred to in paragraph (a), the category C municipality must request the relevant transferring officer to facilitate agreement. (c) The transferring officer must take all necessary steps to facilitate agreement as soon as possible, but no later than 60 days after receiving a request referred to in paragraph (b). (d) Any proposed amendment or adjustment of the allocations that is intended to be published in terms of section 30(3)(b) must be agreed with the relevant category B municipality, the transferring officer and the National Treasury, before publication and the submission of the allocations referred to in paragraph (a)(ii). (e) If agreement is not reached between the category C municipality and the category B municipality on the provisional allocations and projects referred to in paragraph (a) before 3 October 2016, the National Treasury may determine the provisional allocations and provide those provisional allocations to the affected municipalities and the transferring officer. (f) (i) The transferring officer must submit the final allocations based on the provisional allocations referred to in paragraph (a)(i) and (ii) and (e) to the National Treasury by 2 December 2016. (ii) If the transferring officer fails to submit the allocations referred to in subparagraph (i) by 2 December 2016, the National Treasury may determine the appropriate allocations, taking into consideration the indicative allocations for the 2017/18 financial year. (2) (a) The transferring officer of a conditional allocation, using the indicative conditional allocations for the 2017/18 financial year and the 2018/19 financial year as set out in Column B of the affected Schedules to this Act, must, by 3 October 2016, submit to the National Treasury— (i) the provisional allocations to each province or municipality in respect of new conditional allocations to be made in the 2017/18 financial year; (ii) any amendments to the indicative allocations for each province or municipal- ity set out in Column B of the affected Schedules in respect of existing conditional allocations; and the draft frameworks for the allocations referred to in subparagraphs (i) and (ii); (iii) 5 10 15 20 25 30 35 40 45 50 No. 39995GOVERNMENT GAZETTE, 18 May 2016Act No. 3 of 2016Division of Revenue Act, 2016 49 49 (b) Mohlankedi wa phetisˇetsˇo o swanetsˇe go tsebisˇa matlotlo a profense a malebana le Matlotlo a Bosetsˇhaba mo matsˇatsˇing a 14 a phetisˇetsˇo ya tekanyetsˇo ya Sˇetule 7 go profense goba masepala. (c) Matlotlo a Bosetsˇhaba a swanetsˇe go, mo matsˇatsˇing a 21 morago ga nako ya matsˇatsˇi a 100 ao a hlalosˇitsˇwego go tema (a), ka tsebisˇo Kuranteng ya Mmusˇo gatisˇa diphetisˇetsˇo ka moka tsˇa tekanyetsˇo ya sˇetule 7 yeo e diretsˇwego bakeng sa kotsi. (d) Tekanyetsˇo ya Sˇetule 7 yeo e fetisˇetsˇwago go profense goba masepala e swanetsˇe go lekanyetsˇwa ka molao wa dipeakanyetsˇo tsˇa profense, dikhwama tsˇa peakanyetsˇo tsˇa bomasepala goba molao wo mongwe wa tekanyetsˇo. 5 Dithulaganyo bakeng sa ngwaga wa ditsˇhelete wa 2017/18 le ngwaga wa ditsˇhelete wa 2018/19 10 27. (1) (a) Masepala wa Legoro C woo o hwetsˇago tekanyetsˇo ya mabaka go ya ka Molao wo o swanetsˇe, ka tirisˇo ya ditekanyetsˇo tsˇa mabaka go masepala woo bakeng sa ngwaga wa ditsˇhelete wa 2017/18 le ngwaga wa ditsˇhelete wa 2018/19 bjalo ka ge o tsˇweleditsˇwe go kholomo B ya Disˇetule go Molao wo, ka la 3 Diphalane 2016— (i) dumela ka ga ditekanyetsˇo tsˇa profense le diprojeke tsˇe swanetsˇego go thusˇwa ka tsˇhelete gotsˇwa go ditekanyetsˇo tsˇeo mo ngwageng wa ditsˇhelete wa 2017/18 le ngwaga wa ditsˇhelete wa 2018/19 ka masepala wo mongwe le wo mongwe wa legoro B gare ga taolo ya lefelo ya masepala wa legoro; mme romela go mohlankedi wa phetisˇetsˇo— (aa) ditekanyetsˇo tsˇa nakwana tsˇeo di hlalosˇitsˇwego go temana (i); le (bb) diprojeke tsˇeo di hlalosˇitsˇwego go temana (i), tsˇe ngwadilwego (ii) masepaleng wo mongwe le wo mongwe. (b) Ge masepala wa legoro C le masepala wa legoro B ba palelwa ke go fihlelela tumellano ka ditekanyetsˇo le diprojeke tsˇeo di hlalosˇitsˇwego go tema (a), masepala wa legoro C o swanetsˇe go kgopela mohlankedi wa phetisˇetsˇo wo malebana go nolofatsˇa tumellano. (c) Mohlankedi wa phetisˇetsˇo o swanetsˇe go tsˇea magato ka moka ao a hlokegago bakeng sa go nolofatsˇa tumellano ka bonako, efela e seng morago ga matsˇatsˇi a 60 morago ga go hwetsˇa kgopelo go tema (b). (d) Phetosˇo efe goba efe yeo e sˇisˇintsˇwego goba peakanyo ya tekanyetsˇo yeo go ikemisˇeditsˇego go e gatisˇa go ya ka karolo 30(3)(b) e swanetsˇe go dumellana le masepala wa legoro B, mohlankedi wa phetisˇetsˇo le Matlotlo a Bosetsˇhaba, pele ga kgatisˇo le thomelo ya ditekanyetsˇo tsˇe hlalosˇitsˇwego go tema (a)(ii). (e) Ge tumellano e sa fihlelelwa magareng sa masepala wa legoro C le masepala wa legoro B ka ga ditekanyetsˇo tsˇa nakwana le diprojeke tsˇeo di hlalosˇitsˇwego go tema (a) pele ga la 3 Diphalane 2016, Matlotlo a Bosetsˇhaba a ka laola ditekanyetsˇo tsˇa nakwana tsˇeo di swanetsˇego go phethagaletsˇwa go bomasepala bao ba amegago le Mohlankedi wa phetisˇetsˇo. (f) (i) Mohlankedi wa phetisˇetsˇo o swanetsˇe go romela ditekanyetsˇo tsˇa mafelelo go ya ka ditekanyetsˇo tsˇa nakwana tsˇeo di hlalosˇitsˇwego go tema (a)(i) le (ii) le (e) go Matlotlo a Bosetsˇhaba ka la 2 Manthole 2016. (ii) Ge mohlankedi wa phetisˇetsˇo a palelwa ke go romela ditekanyetsˇo tsˇeo di hlalosˇitsˇwego go temana (i) ka la 2 Manthole 2016, Matlotlo a Bosetsˇhaba a ka laola ditekanyetsˇo tsˇe swanetsˇego, go eleletsˇwa ditekanyetsˇo tsˇa tsˇhupetsˇo bakeng sa ngwaga wa ditsˇhelete wa 2017/18. (2) (a) Mohlankedi wa phetisˇetsˇo wa tekanyetsˇo ya mabaka, ka tirisˇo ya ditekanyetsˇo tsˇa mabaka tsˇa tsˇhupetsˇo bakeng sa ngwaga wa ditsˇhelete wa 2017/18 le ngwaga wa ditsˇhelete wa 2018/19 bjalo ka ge go laeditsˇwe go Kholomo B ya Disˇetule tsˇe amegago tsˇa Molao wo, o swanetsˇe go, ka la 3 Diphalane 2016, romela go Matlotlo a Bosetsˇhaba— (i) ditekanyetsˇo tsˇa nakwana go profense ye nngwe le ye nngwe le masepala malebana le ditekanyetsˇo tsˇa mabaka tsˇe difsa tsˇeo di swanetsˇego go dirwa ka ngwaga wa ditsˇhelete wa 2017/18; (ii) diphetosˇo dife goba dife go ditekanyetsˇo tsˇa tsˇhupetsˇo bakeng sa profense ye nngwe le ye nngwe le masepala tsˇe tsˇweleditsˇwego go Kholomo B ya Disˇetule tsˇe amegago malebana le ditekanyetsˇo tsˇa bjale tsˇa mabaka; le (iii) ditlhakothalwa bakeng sa ditekanyetsˇo tsˇe hlalosˇitsˇwego go ditemana (i) le (ii); 15 20 25 30 35 40 45 50 55 No. 39995GOVERNMENT GAZETTE, 18 May 2016Nmr 3 ya 2016Molao wa Karoganyo ya Letseno, 2016 50 50 (iv) electronic copies of any guidelines, business plan templates and other documents referred to in the draft frameworks referred to in subparagraph (iii). (b) When a document, referred to in a draft framework, that is submitted in terms of paragraph (a)(iii), is amended, the transferring officer must immediately provide the National Treasury and each receiving officer with electronic copies of the revised document. (c) The National Treasury must approve any proposed amendment or adjustment for the 2017/18 financial year of the allocation criteria of an existing conditional allocation before the submission of the provisional allocations and draft frameworks. (d) (i) The transferring officer must, under his or her signature, submit the final allocations and frameworks based on the provisional allocations and frameworks to the National Treasury by 2 December 2016. (ii) The transferring officer may in writing delegate to an employee of his or her department the signing off envisaged in subparagraph (i), and, in the event of such delegation, a copy of the written delegation must accompany the allocations and frameworks submitted in terms of subparagraph (i). (e) If the transferring officer fails to comply with paragraph (a) or (d), the National Treasury may determine the appropriate draft or final allocations and frameworks taking into consideration the indicative allocations for the 2017/18 financial year. (f) (i) The National Treasury may amend final allocations and frameworks in order to ensure equitable and stable allocations and fair and consistent grant conditions. (ii) The National Treasury must give notice to the transferring officer of the intention to amend frameworks and allocations and invite the submission of written comment within seven days after the date of the notification. (g) The draft and final frameworks and allocations must be submitted in the format determined by the National Treasury. (3) The National Treasury may instruct transferring officers, accounting officers of the provincial treasuries and receiving officers to submit to it such plans and information for any conditional allocation as it may determine at specified dates before the start of the 2017/18 financial year. (4) (a) For purposes of the Education Infrastructure Grant or Health Facility Revitalisation Grant in the 2017/18 financial year, the receiving officer of the relevant provincial department must, in the format and on the date determined by the National Treasury, submit to the transferring officer, the relevant provincial treasury and the National Treasury— (i) a user asset management plan for all infrastructure programmes for a period of at least 10 years; (ii) an infrastructure programme management plan including at least a construc- tion procurement strategy for infrastructure programmes and projects envisaged to commence within the period for the medium term expenditure framework; (iii) project proposals and concept reports for all projects in the planning stage envisaged to commence construction within the medium term expenditure framework period; and (iv) a document that outlines how the infrastructure delivery management system will be implemented in the province and that is approved by the Executive Council of the province before or after the commencement of this Act. (b) If any substantive change is made to the document, referred to in paragraph (a)(iv) during the 2016/17 financial year, the amended document must be approved by the Executive Council of the province before submission to the National Treasury within 14 days after such approval. (c) The National Treasury must notify the transferring officer and the affected provincial departments of the infrastructure programmes and projects it will propose for full or partial funding through the grant before 2 December 2016. 5 10 15 20 25 30 35 40 45 50 55 No. 39995GOVERNMENT GAZETTE, 18 May 2016Act No. 3 of 2016Division of Revenue Act, 2016 51 51 (iv) dikhophi tsˇa elektroniki tsˇa methalohlahli efe goba efe, maano a dibopego tsˇa kgwebo le ditokomane tsˇe dingwe tsˇe hlalosˇitsˇwego go tlhakothalwa yeo e hlalosˇitsˇwego go temana (iii). (b) Ge tokomane yeo e hlalosˇitsˇwego go tlhakothalwa, yeo e romelwago go ya ka tema (a)(iii), e fetosˇwa, mohlankedi wa phetisˇetsˇo o swanetsˇe go phethagaletsˇa Matlotlo a Bosetsˇhaba le mohlankedi yo mongwe le yo mongwe dikhophi tsˇa elektroniki tsˇa tokomane yeo e fetotsˇwego. (c) Matlotlo a Bosetsˇhaba a swanetsˇe go dumella phetosˇo efe goba efe yeo e sˇisˇintsˇwego goba peakanyetsˇo bakeng sa ngwaga wa ditsˇhelete wa 2017/18 wa tekanyetsˇo ya kabelo ya tekanyetsˇo ya mabaka yeo e lego gona pele ga thomelo ya ditekanyetsˇo tsˇa nakwana le ditlhakothalwa. (d) (i) Mohlankedi wa phetisˇetsˇo o swanetsˇe go, ka tlase ga mosaeno wa gagwe, romela tekanyetsˇo ya mafelelo le ditlhako go ya ka ditekanyetsˇo tsˇa nakwana le ditlhako go Matlotlo a Bosetsˇhaba ka la 2 Manthole 2016. (ii) Mohlankedi wa phetisˇetsˇo, ka tsela ya lengwalo, a ka nea maatla go mosˇomedi wa kgoro ya gagwe a go saena ka moo go hlalosˇitsˇwego go temana (i), mme, bakeng sa thomelo ye, khophi ya thomelo ka tsela ya lengwalo e swanetsˇe go sepela le ditekanyetsˇo le ditlhako tsˇe rometsˇwego go ya ka temana (i). (e) Ge mohlankedi wa phetisˇetsˇo a palelwa ke go obamela tema (a) goba (d), Matlotlo a Bosetsˇhaba a ka laela ditekanyetsˇothalwa tsˇe swanetsˇego goba ditlhako go eleletsˇwa ditekanyetsˇo tsˇa tsˇhupetsˇo bakeng sa ngwaga wa ditsˇhelete wa 2017/18. (f) (i) Matlotlo a Bosetsˇhaba a ka fetosˇa ditekanyetsˇo tsˇa mafelelo le ditlhako bakeng sa go netefatsˇa ditekantesˇo tsˇa tekatekano tsˇa ntle le phetogo le mabaka ao a swanetsˇego ebile a tshepelelano. (ii) Matlotlo a Bosetsˇhaba a swanetsˇe go nea tsebisˇo go mohlankedi wa phetisˇetsˇo ka ga maikemisˇetsˇo a go fetosˇa ditlhako le ditekanyetsˇo mme le go laletsˇa thomelo ya swayaswayo ka tsela ya lengwalo mo matsˇatsˇing a sˇupa morago ga letsˇatsˇikgwedi la tsebisˇo. (g) Thalwa le ditlhako tsˇa mafelelo le ditekanyetsˇo di swanetsˇe go romelwa ka sebopego seo se laolwago ke Matlotlo a Bosetsˇhaba. (3) Matlotlo a Bosetsˇhaba a ka laela bahlankedi ba phetisˇetsˇo, bahlankedi ba tsˇhupaletlotlo ba matlotlo a profense le bahlankedi ba khwetsˇo go romela maano a le tshedimosˇo bakeng sa tekanyetsˇo efe goba efe ya mabaka ka moo e ka laelago ka matsˇatsˇikgwedi a hlalosˇitsˇwego pele go thoma ngwaga wa ditsˇhelete wa 2017/18. (4) (a) Bakeng sa Thusˇo ya Mananeokgoparara a Thuto goba Thusˇo ya Tsˇosˇolosˇo ya Didirisˇwa tsˇa Maphelo mo ngwageng wa ditsˇhelete wa 2017/18, mohlankedi wa khwetsˇo wa kgoro ya profense ye malebana o swanetsˇe go, ka sebopego mme le ka letsˇatsˇikgwedi leo le laolwago ke Matlotlo a Bosetsˇhaba, romela go mohlankedi wa phetisˇetsˇo, matlotlo a Bosetsˇhaba a malebana le Matlotlo a Bosetsˇhaba— (i) (ii) la taolo ya dithoto bakeng sa mananeo ka moka a leano la modirisˇi mananeokgoparara mo nakong ya mengwaga ye 10; leano la taolo ya mananeokgoparara go akaretsˇwa leano la khwetsˇo bakeng sa mananeokgoparara le diprojeke le mananeo ao a letetsˇwego go thoma mo nakong ya bogareng ya tlhako ya tshenyagalelo; (iii) ditsˇhisˇinyo tsˇa projeke le dipego tsˇa dikgopolo bakeng sa diprojeke ka moka tsˇeo di lego legatong la peakanyo tsˇe letetsˇwego go thoma mo nakong ya bogareng ya tlhako ya tshenyagalelo; le tokomane yeo e tsˇweletsˇago ka fao tsela ya taolo ya kabelo ya mananeo- kgoparara e tla tsenywatirisˇong profenseng mme yeo e dumeletsˇwego ke Khansele Kuduthamaga ya profense pele goba morago ga go thoma go sˇoma ga Molao wo. (iv) (b) Ge go dirilwe diphetosˇo tsˇe tseneletsˇego tokomaneng, tsˇe hlalosˇitsˇwego go tema (a)(iv) mo ngwageng wa ditsˇhelete wa 2016/17, tokomane ye fetosˇitsˇwego e swanetsˇe go dumelelwa ke Khansele kuduthamaga wa profense pele ga thomelo go Matlotlo a Bosetsˇhaba mo matsˇatsˇing a 14 morago ga tumelo ye. (c) Matlotlo a Bosetsˇhaba a swanetsˇe go tsebisˇa mohlankedi wa phetisˇetsˇo le dikgoro tsˇa profense tsˇeo di amegago ka ga mananeo a mananeokgoparara le diprojeke tsˇeo a tla di sˇisˇinyago bakeng sa thusˇo ya tsˇhelete ka botlalo goba ka boripana ka thusˇo pele ga la 2 Manthole 2016. 5 10 15 20 25 30 35 40 45 50 55 No. 39995GOVERNMENT GAZETTE, 18 May 2016Nmr 3 ya 2016Molao wa Karoganyo ya Letseno, 2016 52 52 Transfers before commencement of Division of Revenue Act for 2017/18 financial year 28. (1) Despite sections 3(2), 7(2) and 8(2), if the Division of Revenue Act for the 2017/18 financial year has not commenced before or on 1 April 2017, the National Treasury may determine that an amount not exceeding 45 per cent of the total amount of each allocation made in terms of section 3(1), 7(1) or 8(1) be transferred to the relevant province or municipality as a direct charge against the National Revenue Fund. (2) If an amount of an allocation, made in terms of section 7(1) or 8(1), is transferred in terms of subsection (1), the amount is, with the necessary changes, subject to the applicable framework for the 2016/17 financial year and the other requirements of this Act as if it is an amount of an allocation for the 2016/17 financial year. CHAPTER 5 DUTIES AND POWERS OF MUNICIPALITIES, PROVINCIAL TREASURIES AND NATIONAL TREASURY Duties of municipalities 29. (1) (a) In addition to the requirements of the Municipal Finance Management Act, the accounting officer of a category C municipality must, within 10 days after this Act takes effect, submit to the National Treasury and all category B municipalities within that municipality’s area of jurisdiction, the budget, as tabled in accordance with section 16 of the Municipal Finance Management Act, for the 2016/17 financial year, the 2017/18 financial year and the 2018/19 financial year, except if submitted in terms of any other legislation before the end of the 10 day period. (b) The budget must indicate all allocations from its equitable share and conditional allocations to be transferred to each category B municipality within the category C municipality’s area of jurisdiction and disclose the criteria for allocating funds between the category B municipalities. (2) A category C municipality that is providing a municipal service must, before implementing any capital project for water, electricity, roads or any other municipal service, consult the category B municipalities within whose area of jurisdiction the project will be implemented, and agree in writing which municipality is responsible for the operational costs and the collection of user fees. (3) A category C municipality must ensure that it does not duplicate a function currently performed by a category B municipality and must transfer funds for the provision of services, including basic services, to the relevant category B municipality that is providing municipal services, despite the fact that— (a) the category C municipality retains the function in terms of the Municipal Structures Act; and (b) a service delivery agreement for the provision of services by the category B municipality on behalf of the category C municipality has not been concluded. (4) A category B municipality which is not authorised to perform a function in terms of the Municipal Structures Act may not extend the scope or type of services that it currently provides, without— (a) entering into a service delivery agreement with the category C municipality which is authorised to perform the function in terms of the Municipal Structures Act; or (b) obtaining authorisation to perform the function in terms of the Municipal Structures Act. (5) (a) A category C municipality and a category B municipality must, before the commencement of a financial year, agree to a payment schedule in respect of the allocations referred to in subsection (1)(b) to be transferred to the category B municipality in that financial year, and the category C municipality must submit that payment schedule to the National Treasury before the commencement of the financial year. 5 10 15 20 25 30 35 40 45 50 No. 39995GOVERNMENT GAZETTE, 18 May 2016Act No. 3 of 2016Division of Revenue Act, 2016 53 53 Diphetisˇetsˇo pele ga go thoma go sˇoma ga Molao wa Karoganyo ya Letseno bakeng sa ngwaga wa ditsˇhelete wa 2017/18 28. (1) Ntle le dikarolo 3(2), 7(2) le 8(2), ge Molao wa Karoganyo ya Letseno bakeng sa ngwaga wa ditsˇhelete wa 2017/18 o se wa thoma go sˇoma pele goba ka la 1 Moranang 2017, Matlotlo a Bosetsˇhaba a ka laola gore seroto seo se sa fetego diphesente tsˇe 45 sa tekanyetsˇo ye nngwe le ye nngwe yeo e dirilwego go ya ka karolo 3(1), 7(1) goba 8(1) se fetisˇetsˇwe profenseng ye malebana goba masepala bjalo ka tefisˇothwii kgahlanong le Sekhwama sa Letseno sa Bosetsˇhaba. (2) Ge seroto sa tekanyetsˇo, seo se dirilwego go ya ka karolo 7(1) goba 8(1), se fetisˇetsˇwa go ya ka karolwana (1), seroto se, ka diphetosˇo tsˇe hlokegago, laolwa go ya ka tlhako yeo e sˇomago bakeng sa ngwaga wa ditsˇhelete wa 2016/17 le dinyakwa tsˇe dingwe tsˇa Molao wo bjalo ka seroto sa tekanyetsˇo bakeng sa ngwaga wa ditsˇhelete wa 2016/17. 5 10 KGAOLO 5 MESˇOMO LE MAATLA A BOMASEPALA, MATLOTLO A DIPROFENSE LE MATLOTLO A BOSETSˇHABA 15 Mesˇomo ya bomasepala 29. (1) (a) Godimo ga dinyakwa tsˇa Molao wa Taolo ya Matlotlo a Masepala, mohlankedi wa tsˇhupaletlotlo wa masepala wa legoro C, o swanetsˇe, mo matsˇatsˇing a 10 morago ga go thoma go sˇoma ga Molao wo, romela go Matlotlo a Bosetsˇhaba le go bomasepala ka moka ba legoro B mo lefelong la tiragatsˇo ya maatla, sekhwama, bjalo ka ge go ngwadilwe go ya ka karolo 16 ya Molao wa Taolo ya Matlotlo a Masepala, bakeng sa ngwaga wa ditsˇhelete wa 2016/17, ngwaga wa ditsˇhelete wa 2017/18 le ngwaga wa ditsˇhelete wa 2018/19, ntle le ge go rometsˇwe go ya ka molao wo mongwe ntle le molao pele ga mafelelo a nako ya matsˇatsˇi a 10. (b) Sekhwama se swanetsˇe go laetsˇa ditekanyetsˇo ka moka go tloga go tekanyetsˇo ya tsˇona ya tekatekano le ditekanyetsˇo tsˇa mabaka tsˇe swanetsˇego go fetisˇetsˇwa go masepala wo mongwe le wo mongwe wa legoro B gare ga lefelo la tirisˇo ya maatla la masepala wa legoro C mme go tsˇweletsˇwe mokgwa wa tekanyetsˇo ya ditsˇhelete magareng ga bomasepala ba legoro B. (2) Masepala wa legoro C wo o phethagaletsˇwago tirelo o swanetsˇe go, pele o tsenyatirisˇong projeke efe goba efe ya khepetlele ya meetse, mohlagase, mebila goba tirelo ye nngwe ya masepala, rerisˇana le bomasepala ba legoro B bao projeke e tlilego go tsenywagotirisˇong lefelong la bona la tirisˇo ya maatla, mme a dumela ka tsela ya lengwalo gore ke masepala ofe woo o nago le maikarabelo a ditefelo tsˇa tirelo le Kgoboketsˇo ya ditefelo tsˇa badirisˇi. (3) Masepala wa legoro C o swanetsˇe go netefatsˇa gore ga o boeletsˇe mosˇomo woo o dirwago ke masepala wa legoro B mme o swanetsˇe go fetisˇetsˇa ditsˇhelete bakeng sa kabelo ya ditirelo, go akaretsˇwa ditirelo tsˇa motheo, go masepala wo malebana wa legoro B woo o phethagaletsˇago ditirelo tsˇa masepala, ntle bonnete bja gore— (a) Masepala wa legoro C o tsˇwelapele ka mesˇomo go ya ka Molao wa Dibopego (b) tsˇa Bomasepala; mme tumellano ya kabelo ya tirelo ka masepala wa legoro B bakeng sa masepala wa legoro C ga e se e phethagatsˇwe. (4) Masepala wa legoro B woo o sa dumelelwago go dira mosˇomo go ya ka Molao wa Dibopego tsˇa Bomasepala ga se wa swanela go oketsˇa mokgwa goba mohuta wa ditirelo tsˇe o diphethagaletsˇago, ntle le go— (a) tsenela tumellano ya kabelo ya direlo le masepala wa legoro C woo o dumeletsˇwego go phethagatsˇa mosˇomo go ya ka Molao wa Dibopego tsˇa Bomasepala; goba (b) hwetsˇa tetla ya go phethagatsˇa mosˇomo go ya ka Molao wa Dibopego tsˇa Bomasepala. (5) (a) Masepala wa legoro C le masepala wa legoro B ba swanetsˇe go, pele ga mathomo a ngwaga wa ditsˇhelete, dumellana ka sˇetule ya tefelo malebana le ditekanyetsˇo tsˇeo di hlalosˇitsˇwego go karolwana (1)(b) go fetisˇetsˇwa go masepala wa legoro B mo ngwageng woo wa ditsˇhelete, le masepala wa legoro C o swanetsˇe go romela sˇetule yeo ya tefelo go Matlotlo a Bosetsˇhaba pele ga mathomo a ngwaga wa ditsˇhelete. 20 25 30 35 40 45 50 55 No. 39995GOVERNMENT GAZETTE, 18 May 2016Nmr 3 ya 2016Molao wa Karoganyo ya Letseno, 2016 54 54 (b) A category C municipality must make transfers in accordance with the payment schedule submitted in terms of paragraph (a). (6) (a) The National Treasury may withhold or stop any allocation to the category C municipality and reallocate the allocation to the relevant category B municipalities if a category C municipality fails to— (i) make allocations referred to in subsection (1)(b); (ii) (iii) reach an agreement envisaged in subsection (2); or submit a payment schedule in accordance with subsection (5)(a). (b) The following provisions apply to the withholding or stopping of an allocation in accordance with paragraph (a): (i) Section 216 of the Constitution; (ii) in the case of withholding an allocation, section 18(4)(a) of this Act, with the necessary changes; in the case of stopping an allocation, section 19(2)(a), (3), (4) and (5) of this Act, with the necessary changes. (iii) (c) If an allocation is stopped in terms of this subsection, the National Treasury may, after consultation with the transferring officer, determine that a portion of the allocation that will not be spent, be reallocated to one or more municipalities, on condition that the allocation will be spent by the end of the 2016/17 financial year or the 2017/18 financial year. (7) A municipality must ensure that any allocation made to it in terms of this Act, or by a province or another municipality, that is not reflected in its budget as tabled in accordance with section 16 of the Municipal Finance Management Act, is reflected in its budget to be considered for approval in accordance with section 24 of the Municipal Finance Management Act. Duties and powers of provincial treasuries 30. (1) A provincial treasury must reflect allocations listed in Part A of Schedule 5 to the province separately in the appropriation Bill of the province. (2) (a) A provincial treasury must, on the same day that its budget is tabled in the provincial legislature, or a date not later than 14 days after this Act takes effect, approved by the National Treasury, publish by notice in the Gazette— (i) (ii) (iii) (iv) (v) the indicative allocation per municipality for every allocation to be made by the province to municipalities from the province’s own funds; the indicative allocation to be made per school and per hospital in the province in a format determined by the National Treasury; the indicative allocation to any national or provincial public entity for the implementation of a programme funded by an allocation in Part A of Schedule 5 on behalf of a province or for assistance provided to the province in implementing such a programme; the envisaged division of the allocation envisaged in subparagraphs (i) and (ii), in respect of each municipality, school and hospital, for the 2017/18 financial year and the 2018/19 financial year; and the conditions and other information in respect of the allocations referred to in subparagraphs (i), (ii) and (iii) to facilitate performance measurement and the use of required inputs and outputs. (b) The allocations referred to in paragraph (a) must be regarded as final when the provincial appropriation Act takes effect. (c) If the provincial legislature amends its appropriation Bill, the provincial treasury must publish amended allocations and budgets by notice in the Gazette within 14 days after the appropriation Act takes effect, and those allocations and budget must be regarded as final. (3) (a) Despite subsection (2) or any other legislation, a provincial treasury may, in accordance with a framework determined by the National Treasury, amend the allocations referred to in subsection (2) or make additional allocations to municipalities that were not published in terms of subsection (2). 5 10 15 20 25 30 35 40 45 50 55 No. 39995GOVERNMENT GAZETTE, 18 May 2016Act No. 3 of 2016Division of Revenue Act, 2016 55 55 (b) Masepala wa legoro C o swanetsˇe go dira Diphetisˇetsˇo go ya ka sˇetule ya tefelo yeo e rometsˇwego go ya ka tema (a). (6) (a) Matlotlo a Bosetsˇhaba a ka emisˇa goba a thibela tekanyetsˇo efe goba efe go masepala wa legoro C mme wa e lekanyetsˇa ka lefsa go bomasepala ba legoro B ba malebana ge masepala wa legoro C o palelwa ke go— (i) dira ditekanyetsˇo tsˇeo di hlalosˇitsˇwego go karolwana (1)(b); (ii) fihlelela tumellano yeo e hlalosˇitsˇwego go karolwana (2); goba (iii) romela sˇetule ya tefelo go ya ka karolwana (5)(a). (b) Diphethagaletsˇo tsˇe latelago di sˇoma kemisˇong goba thibelong ya tekanyetsˇo go ya ka tema (a): (i) Karolo 216 ya Molaotheo; (ii) bakeng sa kemisˇo ya tekanyetsˇo, karolo 18(4)(a) ya Molao wo, ka diphetosˇo tsˇe hlokegago; (iii) bakeng sa thibelo ya tekanyetsˇo, karolo 19(2)(a), (3), (4) le (5) ya Molao, ka diphetosˇo tsˇe hlokegago. (c) Ge tekanyetsˇo e thibelwa go ya ka karolwana ye, Matlotlo a Bosetsˇhaba a ka, morago ga therisˇano le mohlankedi wa phetisˇetsˇo, laela gore seripana sa tekanyetsˇo seo se ka se dirisˇwego, se tla lekanyetsˇwa ka lefsa go masepala wo tee goba ye mentsˇhi, ka peelano ya gore tekanyetsˇo e tla be e dirisˇitsˇwe mafelelong a ngwaga wa ditsˇhelete wa 2016/17 goba ngwaga wa ditsˇhelete wa 2017/18. (7) Masepala o swanetsˇe go netefatsˇa gore tekanyetsˇo efe goba efe yeo e diretsˇwego ona go ya ka Molao wo, goba ka profense goba masepala wo mongwe, yeo e sa tsˇwelelego sekhwameng sa ona bjalo ka ge e tsˇweleditsˇwe go ya ka karolo 16 ya Molao wa Taolo ya Matlotlo a Masepala, e tsˇweletsˇwa sekhwameng go eleletsˇwa bakeng sa tetla go ya ka karolo 24 ya Molao wa Taolo ya Matlotlo a Masepala. Mesˇomo le maatla a matlotlo a diprofense 30. (1) Matlotlo a profense a swanetsˇe go tsˇweletsˇa ditekanyetsˇo tsˇe ngwadilwego go Karolo A ya Sˇetule 5 go profense ka thoko Molaokakanyweng wa tekanyetsˇo wa profense. (2) (a) Matlotlo a profense a swanetsˇe go, ka letsˇatsˇi leo sekhwama se tsˇweletsˇwago go peomolao ya profense, goba ka letsˇatsˇikgwedi leo e sego ka morago ga matsˇatsˇi a 14 morago ga go thoma go sˇoma ga Molao wo, dumeletsˇwego ke Matlotlo a Bosetsˇhaba, gatisˇa tsebisˇo Kuranteng ya Mmusˇo— (i) (ii) (iii) tekanyetsˇo ya tsˇhupetsˇo masepaleng wo mongwe le wo mongwe bakeng sa tekanyetsˇo yeo e swanetsˇego go dirwa ke profense go bomasepala gotsˇwa ditsˇheleteng tsˇa profense; tekanyetsˇo ya tsˇhupetsˇo yeo e swanetsˇego go dirwa sekolong se sengwe le se sengwe le sepetleleng sengwe le se sengwe profenseng ka sebopego seo se laetsˇwago ke Matlotlo a Bosetsˇhaba; tekanyetsˇo ya tsˇhupetsˇo go sehlongwa sefe goba sefe sa bosetsˇhaba goba profense ya setsˇhaba bakeng sa tsenyotirisˇong ya lenaneo leo le thusˇwago ka tekanyetsˇo go Karolo A ya Sˇetule 5 bakeng sa profense goba bakeng sa thusˇo yeo e phethagaletsˇwago go profense tsenyotirisˇong ya lenaneo le; (iv) karoganyo yeo e letetsˇwego ya tekanyetsˇo yeo e letetsˇwego go ditemana (i) le (ii), malebana le masepala, sekolo le sepetlele, bakeg sa ngwaga wa ditsˇhelete wa 2017/18 le ngwaga wa ditsˇhelete wa 2018/19; le (v) dipeelano le tshedimosˇo ye nngwe malebana le ditekanyetsˇo tsˇeo di hlalosˇitsˇwego go temana (i), (ii) le (iii) go nolofatsˇatsˇa tekanyetsˇo ya phethagatsˇo ya mosˇomo le tirisˇo ya ditseka le ditsˇweletsˇo. 5 10 15 20 25 30 35 40 45 (b) Ditekanyetsˇo tsˇeo di hlalosˇitsˇwego go tema (a) di swanetsˇe go bonwa bjalo ka tsˇa 50 phethagatsˇo ge Molao wa tekanyetsˇo o thoma go sˇoma. (c) Ge peomelao ya profense e fetosˇa Molaokakanywa wa yona wa tekanyetsˇo, matlotlo a profense a swanetsˇe go gatisˇa ditekanyetsˇo tsˇeo di fetosˇitsˇwego le dikhwama ka tsebisˇo Kuranteng ya Mmusˇo mo matsˇatsˇing a 14 morago ga go thoma go sˇoma ga Molao wa tekanyetsˇo, mme ditekanyetsˇo tsˇeo le sekhwama di swanetsˇe go bonwa bjalo ka tsˇa phethagalo. (3) (a) Ntle le karolwana (2) goba molao ofe goba ofe, matlotlo a profense a ka, go ya ka tlhako yeo e laolwago ke Matlotlo a Bosetsˇhaba, fetosˇa ditekanyetsˇo tsˇeo di hlalosˇitsˇwego go karolwana (2) goba dira ditekanyetsˇo koketsˇo go bomasepala bao ba bego ga sa gatisˇwa go ya ka karolwana (2). 55 60 No. 39995GOVERNMENT GAZETTE, 18 May 2016Nmr 3 ya 2016Molao wa Karoganyo ya Letseno, 2016 56 56 (b) Any amendments to the allocations published in terms of subsection (2)(a) or (c) must be published by notice in the Gazette not later than 10 February 2017 and takes effect on the date of the publication. (4) A provincial treasury must, as part of its report in terms of section 40(4)(b) and (c) of the Public Finance Management Act, in the format determined by the National Treasury, report on— (a) actual transfers received by the province from national departments; (b) actual expenditure on such allocations, excluding Schedule 4 allocations, up (c) to the end of that month; and actual transfers made by the province to municipalities and public entities, and actual expenditure by municipalities and public entities on such allocations, based on the latest information available from municipalities and public entities at the time of reporting. 5 10 (5) (a) A provincial treasury must— (i) ensure that a payment schedule is agreed between each provincial department 15 and receiving institution envisaged in subsection (2)(a); (ii) ensure that transfers are made promptly to the relevant receiving officer in (iii) terms of the agreed payment schedule; and submit the payment schedules to the National Treasury within 14 days after this Act takes effect. (b) If a provincial department and receiving institution do not agree to a payment schedule in time for submission to the National Treasury, the provincial treasury must, after consultation with the transferring officer, determine the payment schedule. (6) If a provincial treasury fails to make a transfer in terms of subsection (5)(a), the relevant receiving officer may request the provincial treasury to immediately make the transfer or to provide written reasons within three working days as to why the transfer has not been made. (7) If a provincial treasury fails to make the transfer requested by the receiving officer or provide reasons in terms of subsection (6), or the receiving officer disputes the reasons provided by the provincial treasury as to why the transfer has not been made, the receiving officer may request the National Treasury to investigate the matter. (8) On receipt of a request in terms of subsection (7), the National Treasury must— (a) consult the transferring officer on the matter; (b) investigate the matter, assess any reasons given by the provincial treasury as to why the transfer was not made; (c) direct the provincial treasury to immediately effect the transfer or provide reasons to the receiving officer confirming why the provincial treasury was correct in not making the transfer; and (d) advise the provincial treasury and the receiving officer as to what steps must be taken to ensure the transfer. Duties and powers of National Treasury 31. (1) The National Treasury must, within 14 days after this Act takes effect, submit a notice to all transferring officers containing the details of the primary bank accounts of each province and municipality. (2) The National Treasury must, together with the statement envisaged in section 32(2) of the Public Finance Management Act, publish a report on actual transfers of all allocations listed in Schedules 4, 5, 6 and 7 or made in terms of section 26. (3) The National Treasury may include a report on the equitable share and conditional allocations in terms of this Act in any report it publishes— (a) (b) that aggregates statements published by provincial treasuries envisaged in section 71(7) of the Municipal Finance Management Act; and in respect of municipal finances. 20 25 30 35 40 45 50 No. 39995GOVERNMENT GAZETTE, 18 May 2016Act No. 3 of 2016Division of Revenue Act, 2016 57 57 (b) Diphetosˇo dife goba dife go ditekanyetsˇo tsˇeo di gatisˇwago go ya ka karolwana (2)(a) goba (c) di swanetsˇe go gatisˇwa ka tsebisˇo Kuranteng ya Mmusˇo mo matsˇatsˇing a sego ka morago ga la 10 Dibokwane 2017 mme di thoma go sˇoma ka letsˇatsˇikgwedi la kgatisˇo. (4) Matlotlo a profense a swanetsˇe go, bjalo ka karolo ya pego go ya ka karolo 40(4)(b) le (c) tsˇa Molao wa Taolo ya Matlotlo a Setsˇhaba, ka sebopego seo se laelwago ke Matlotlo a Bosetsˇhaba, bega ka ga— (a) diphetisˇetsˇo tsˇe hweditsˇwego ke profense gotsˇwa dikgorong tsˇa bosetsˇhaba; tshenyagalelo go ditekanyetsˇo tsˇe, go kgethollwa ditekanyetsˇo tsˇa sˇetule 4, go (b) fihlela mafelelong a kgwedi; le (c) diphetisˇetsˇo tsˇe dirilwego ke profense go bomasepala le dihlongwa tsˇa setsˇhaba, le ditshenyagalelo ka bomasepala le dihlongwa tsˇa setsˇhaba go ditekanyetsˇo tsˇe, go ya ka tshedimosˇo ya bjale yeo e hwetsˇagalago go bomasepala le dihlongwa tsˇa setsˇhaba ka nako ya pego. (5) (a) Matlotlo a profense a swanetsˇe go— (i) netefatsˇa gore go dumellanwa ka sˇetule ya tefelo magareng ga kgoro ye nngwe le ye nngwe ya profense le sehlongwa sa khwetsˇo seo se letetsˇwego go karolwana (2)(a); (ii) netefatsˇa gore diphetisˇetsˇo di dirwa ka nako go mohlankedi yo malebana wa (iii) khwetsˇo go ya ka sˇetule yeo go dumellwanwego ka yona; le go remela disˇetule tsˇa tefelo go Matlotlo a Bosetsˇhaba mo matsˇatsˇing a 14 morago ga go thoma go sˇoma ga Molao wo. (b) Ge kgoro ya profense goba sehlongwa sa khwetsˇo di sa dumellane ka sˇetule ya tefelo ka nako ya thomelo go Matlotlo a Bosetsˇhaba, matlotlo a profense a swanetsˇe go, morago ga therisˇano le mohlankedi wa phetisˇetsˇo, laela sˇetule ya tefelo. (6) Ge matlotlo a profense a palelwa ke go dira phetisˇetsˇo go ya ka karolwana (5)(a), mohlankedi wa kgwetsˇo wo malebana a ka kgopela matlotlo a profense go dira phetisˇetsˇo semeetseng goba go nea mabaka mo matsˇatsˇing a mararo a mosˇomo gore ke ka eng phetisˇetsˇo e sa dirwa. (7) Ge matlotlo a profense a palelwa ke go dira phetisˇetsˇo yeo e kgopelwago ke mohlankedi wa khwetsˇo goba go nea mabaka go ya ka karolwana (6), goba mohlankedi wa khwetsˇo a na le ngongorego ka mabaka ao a neilwego ke matlotlo a profense gore ke ka eng phetisˇetsˇo e sa dirwa, mohlankedi wa khwetsˇo a ka kgopela Matlotlo a Bosetsˇhaba go nyakisˇisˇa morero wo. 5 10 15 20 25 30 (8) Ge go hwetsˇwa kgopelo go ya ka karolwana (7), Matlotlo a Bosetsˇhaba a swanetsˇe 35 go— rerisˇana le mohlankedi wa phetisˇetsˇo ka morero wo; (a) (b) nyakisˇisˇa morero, fihlelela mabaka afe goba afe ao a neilwego le matlotlo a (c) profense a gore ke ka eng phetisˇetsˇo e sa dirwa; laela matlotlo a profense go diragatsˇa phetisˇetsˇo semeetseng goba a phethagaletsˇe mabaka go mohlankedi wa khwetsˇo go netefatsˇa gore ke ka eng matlotlo a profense a be a nepile ka go se dire phetisˇetsˇo; le go (d) eletsˇa matlotlo a profense le mohlankedi wa khwetsˇo ka gore ke magato afe ao swanetsˇego go tsˇewa go netefatsˇa phetisˇetsˇo. Mesˇomo le maatla a Matlotlo a Bosetsˇhaba 31. (1) Matlotlo a Bosetsˇhaba a swanetsˇe go, mo matsˇatsˇing a 14 morago ga go thoma go sˇoma ga Molao wo, romela tsebisˇo go bahlankedi ka moka ba phetisˇetsˇo yeo e nago le dintlha tsˇa akhaonto ya panka ya motheo ya profense ye nngwe le ye nngwe le masepala. (2) Matlotlo a Bosetsˇhaba a swanetsˇe go, gammogo le setatamente seo se letetsˇwego go karolo 32(2) ya Molao wa Taolo ya Matlotlo a Setsˇhaba, gatisˇa pego ka ga diphetisˇetsˇo ka moka tsˇa ditekanyetsˇo ka moka tsˇeo di ngwadilwego go Disˇetule 4, 5, 6 le 7 goba tsˇeo di dirilwego go ya ka karolo 26. (3) Matlotlo a Bosetsˇhaba a ka, pegong ye nngwe le ye nngwe yeo a e gatisˇago— (a) yeo e akaretsˇago ditatamente tsˇeo di gatisˇitsˇwego ke matlotlo a profense ka moo go letetsˇwego go karolo 71(7) ya Molao wa Taolo ya Matlotlo a Masepala; go (b) pegong efe goba efe malebana le ditsˇhelete tsˇa masepala. 40 45 50 55 No. 39995GOVERNMENT GAZETTE, 18 May 2016Nmr 3 ya 2016Molao wa Karoganyo ya Letseno, 2016 58 58 CHAPTER 6 GENERAL Liability for costs incurred in violation of principles of cooperative governance and intergovernmental relations 32. (1) An organ of state involved in an intergovernmental dispute regarding any provision of this Act or any division of revenue matter or allocation must, before approaching a court to resolve such dispute, make every effort to settle the dispute with the other organ of state concerned, including exhausting all mechanisms provided for the settlement of disputes in relevant legislation. (2) If a dispute is referred back by a court in accordance with section 41(4) of the Constitution, due to the court not being satisfied that the organ of state approaching the court has complied with subsection (1), the expenditure incurred by that organ of state in approaching the court must be regarded as fruitless and wasteful. (3) The amount of any such fruitless and wasteful expenditure must, in terms of the applicable procedures in the Public Finance Management Act or the Municipal Finance Management Act, be recovered without delay from every person who caused the organ of state not to comply with subsection (1). Irregular expenditure

40. This Act is called the Division of Revenue Act, 2016, and takes effect on 1 April 2016 or the date of publication in the Gazette, whichever is the later date. 15 No. 39995GOVERNMENT GAZETTE, 18 May 2016Act No. 3 of 2016Division of Revenue Act, 2016 65 65 (b) dikarolo 16 le 26 tsˇa Molao wa Karoganyo ya Letseno, 2015, di a phumolwa go thoma ka la 1 Mosegamanye 2016 goba letsˇatsˇikgwedi leo Molao wo o thomago go sˇoma, go ya ka gore ke letsˇatsˇikgwedi lefe leo le tlago mafelelong. (2) Phumolo efe goba efe yeo e hlalosˇitsˇwego go karolwana (1), ga e ame— 5 (a) mosˇomo ofe goba ofe woo o swanetsˇego go phethagatsˇwa go ya taelo efe goba efe ya Molao wo o hlalosˇitsˇwego go karolwana (1) morago ga mafelelo a ngwaga wa ditsˇhelete wa 2016/17; mme tlamego efe goba efe go ya ka taelo efe goba efe ya Molao yeo e hlalosˇitsˇwego go karolwana (1), tiragatsˇo yeo e sˇaletsˇego. (b) (3) Tlhako efe goba efe yeo e gatisˇitsˇwego go ya ka karolo 16 ya Molao wa Karoganyo ya Letseno, 2015, bjalo ka ge o fetosˇitsˇwe go ya ka karolo 16 goba 26 ya Molao woo, e sˇoma go ditsˇhelete tsˇa tekanyetsˇo ya mabaka tsˇeo di dumeletsˇwego go phetisˇetsˇwa go ya ka karolo 22(2) ya Molao woo, ge tekanyetsˇo yeo ya mabaka e sa tsˇwelepele ka go ba gona Molao wo. 10 15 Thaetlele ye kopana go thoma go sˇoma ga Molao

40. Molao wo ke Molao wa Karoganyo ya Letseno, 2016, mme o thoma go sˇoma ka la 1 Moranang 2016 goba letsˇatsˇikgwedi la kgatisˇo Kuranteng ya Mmusˇo, go ya ka gore ke letsˇatsˇikgwedi lefe leo le tlago mafelelong. No. 39995GOVERNMENT GAZETTE, 18 May 2016Nmr 3 ya 2016Molao wa Karoganyo ya Letseno, 2016 66 66 SCHEDULE 1 EQUITABLE DIVISION OF REVENUE RAISED NATIONALLY AMONG THE THREE SPHERES OF GOVERNMENT Spheres of Government National1,2 Provincial3 Local TOTAL Column A Column B 2016/17 R'000 Forward Estimates 2017/18 R'000 2018/19 R'000 855 070 793 922 857 273 1 003 451 247 410 698 585 52 568 706 1 318 338 084 441 831 122 57 012 141 1 421 700 536 474 851 942 61 731 845 1 540 035 034

1. National share includes conditional allocations to provincial and local spheres, general fuel 1. levy sharing with metropolitan municipalities, debt-service costs and the contingency reserve

2. The direct charges for the provincial equitable share are netted out

3. Provincial share includes an unallocated amount of R5.8 billion in 2018/19 that is not included in the forward estimates of provincial allocations in Schedule 2 SCHEDULE 2 DETERMINATION OF EACH PROVINCE'S EQUITABLE SHARE OF THE PROVINCIAL SPHERE'S SHARE OF REVENUE RAISED NATIONALLY (as a direct charge against the National Revenue Fund) Province Eastern Cape Free State Gauteng KwaZulu-Natal Limpopo Mpumalanga Northern Cape North West Western Cape TOTAL Column A Column B 2016/17 R'000 58 060 456 22 994 762 79 599 868 87 897 580 48 708 568 33 449 947 10 862 660 28 062 307 41 062 437 410 698 585 Forward Estimates 2017/18 R'000 61 969 363 24 590 994 86 412 496 94 051 218 52 086 555 36 207 867 11 733 117 30 361 426 44 418 086 441 831 122 2018/19 R'000 65 844 586 26 134 741 92 199 524 99 449 582 55 176 261 38 505 835 12 421 596 32 311 062 47 007 952 469 051 139 No. 39995GOVERNMENT GAZETTE, 18 May 2016Act No. 3 of 2016Division of Revenue Act, 2016 67 67 ŠETULE 1 KAROGANYO YA TEKATEKANO YA LETSENO LEO LE KGOBOKEDITŠWEGO MAEMONG A BOSETŠHABA MAGARENG GA MAKALA A MARARO A MMUŠO Makala a Mmušo Kholomo A Kholomo B 2016/17 R'000 Ditekanyetšo tša pele 2017/18 R'000 2018/19 R'000 Bosetšhaba1,2 Profense3 Selegae PALOMOKA

1. Lekala la bosetšhaba le akaretša ditekanyetšo tša mabaka makaleng a diprofense le selegae, 410 698 585 52 568 706 1 318 338 084 441 831 122 57 012 141 1 421 700 536 855 070 793 922 857 273 1 003 451 247 474 851 942 61 731 845 1 540 035 034 karoganyokakaretšo tefišo le bomasepala baditoropokgolo, ditshenyagalelo tša tirelo ya dikoloto le refese ya tiragalokgonego

2. Ditefišothwii bakeng sa tekanyetšo ya tekatekano ya profense ya di tšweletšwa morago ga ditefišothomo

3. Tekanyetšo ya profense e akaretša seroto seo se sa lekanyetšwago sa dibilione tše R5.8 ka 2018/19 tšeo di sa akaretšwago ditekanyetšong tša pele tša ditekanyetšo tša profense go Šetule 2 ŠETULE 2 TAETŠO YA TEKANYETŠO YA TEKATEKANO YA PROFENSE YE NNGWE LE YE NNGWE YA TEKANYETŠO YA LEKALA LA PROFENSE YA LETSENO LEO LE KGOBOKEDITŠWEGO MAEMONG A BOSETŠHABA (bjalo ka tefišothwii kgahlanong le Sekhwama sa Letseno sa Bosetšhaba) Profense Kapa Bohlabela Freistata Gauteng KwaZulu-Natal Limpopo Mpumalanga Kapa Leboa Leboabodikela Kapa Bodikela PALOMOKA Kholomo A Kholomo B 2016/17 R'000 58 060 456 22 994 762 79 599 868 87 897 580 48 708 568 33 449 947 10 862 660 28 062 307 41 062 437 410 698 585 Ditekanyetšo tša pele 2017/18 R'000 61 969 363 24 590 994 86 412 496 94 051 218 52 086 555 36 207 867 11 733 117 30 361 426 44 418 086 441 831 122 2018/19 R'000 65 844 586 26 134 741 92 199 524 99 449 582 55 176 261 38 505 835 12 421 596 32 311 062 47 007 952 469 051 139 No. 39995GOVERNMENT GAZETTE, 18 May 2016Nmr 3 ya 2016Molao wa Karoganyo ya Letseno, 2016 68 68 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality EASTERN CAPE A A BUF Buffalo City NMA Nelson Mandela Bay EC101 EC101 EC102 Blue Crane Route EC104 Makana EC105 Ndlambe EC106 Sundays River Valley EC108 Kouga EC109 Kou-Kamma DC10 B B B B B B B C Total: Sarah Baartman Municipalities Sarah Baartman District Municipality EC121 Mbhashe EC122 Mnquma EC123 Great Kei EC124 Amahlathi EC126 Ngqushwa EC129 EC129 DC12 Amathole District Municipality B B B B B B C Total: Amatole Municipalities Inxuba Yethemba Intsika Yethu EC131 EC135 EC136 Emalahleni EC137 Engcobo EC138 Sakhisizwe EC139 EC139 DC13 Chris Hani District Municipality B B B B B B C Total: Chris Hani Municipalities EC141 Elundini EC142 Senqu EC145 EC145 DC14 B B B C Total: Joe Gqabi Municipalities Joe Gqabi District Municipality EC153 Ngquza Hill EC154 Port St Johns EC155 Nyandeni EC156 Mhlontlo EC157 King Sabata Dalindyebo DC15 O.R. Tambo District Municipality B B B B B C Total: O.R. Tambo Municipalities EC441 Matatiele EC442 Umzimvubu EC443 Mbizana EC152 Ntabankulu DC44 Alfred Nzo District Municipality B B B B C Total: Alfred Nzo Municipalities National Financial Year Column A Column B 2016/17 R'000 Forward Estimates 2017/18 R'000 2018/19 R'000 678 197 798 043 84 241 44 713 77 008 76 824 59 318 91 622 39 760 82 014 555 500 210 060 221 906 39 457 113 780 76 828 147 445 730 990 1 540 466 39 424 145 314 114 599 130 882 57 906 167 232 485 308 1 140 665 129 070 129 802 51 948 223 621 534 441 195 945 117 662 213 070 154 313 249 468 669 303 1 599 761 170 266 162 992 175 910 93 327 387 047 989 542 703 602 843 509 78 096 45 793 80 465 83 298 65 608 103 959 42 981 84 890 585 090 223 148 232 277 34 267 98 507 75 545 151 530 780 614 1 595 888 38 565 153 925 121 843 139 012 60 843 165 668 529 946 1 209 802 137 811 136 745 49 452 244 055 568 063 208 426 124 989 226 424 161 607 265 719 733 445 1 720 610 179 725 170 765 185 021 97 382 417 686 1 050 579 760 226 921 857 83 220 48 298 86 244 89 683 71 249 114 565 46 102 87 985 627 346 233 352 242 148 35 616 102 403 78 487 158 177 845 394 1 695 577 40 889 161 037 127 950 145 476 63 522 175 285 573 337 1 287 496 144 722 143 348 52 683 264 128 604 881 218 193 130 753 237 439 167 789 280 838 792 645 1 827 657 187 547 177 467 192 873 101 010 448 072 1 106 969 Total: Eastern Cape Municipalities 7 836 615 8 277 143 8 832 009 No. 39995GOVERNMENT GAZETTE, 18 May 2016Act No. 3 of 2016Division of Revenue Act, 2016 69 69 ŠETULE 3 TAETŠO YA TEKANYEŠO YA TEKATEKANO YA MASEPALA WO MONGWE LE WO MONGWE YA TEKANYETŠO YA LEKALA LA MMUŠO WA SELEGAE YA LETSENO LEO LE KGOBOKEDITŠWEGO MAEMONG A BOSETŠHABA Nomoro Masepala KAPA BOHLABELA A A BUF Buffalo City NMA Nelson Mandela Bay EC101 EC101 EC102 Blue Crane Route EC104 Makana EC105 Ndlambe EC106 Sundays River Valley EC108 Kouga EC109 Kou-Kamma DC10 B B B B B B B C Palomoka: Bomasepala ba Sarah Baartman Sarah Baartman District Municipality EC121 Mbhashe EC122 Mnquma EC123 Great Kei EC124 Amahlathi EC126 Ngqushwa EC129 EC129 DC12 Amathole District Municipality B B B B B B C Palomoka: Bomasepala ba Amatole Inxuba Yethemba Intsika Yethu EC131 EC135 EC136 Emalahleni EC137 Engcobo EC138 Sakhisizwe EC139 EC139 DC13 Chris Hani District Municipality B B B B B B C Palomoka: Bomasepala ba Chris Hani EC141 Elundini EC142 Senqu EC145 EC145 DC14 B B B C Palomoka: Bomasepala ba Joe Gqabi Joe Gqabi District Municipality EC153 Ngquza Hill EC154 Port St Johns EC155 Nyandeni EC156 Mhlontlo EC157 King Sabata Dalindyebo DC15 O.R. Tambo District Municipality B B B B B C Palomoka: Bomasepala ba O.R. Tambo EC441 Matatiele EC442 Umzimvubu EC443 Mbizana EC152 Ntabankulu DC44 Alfred Nzo District Municipality B B B B C Palomoka: Bomasepala ba Alfred Nzo Ngwaga wa Ditšhelete wa Bosetšhaba Kholomo A Kholomo B 2016/17 R'000 Ditekanyetšo tša pele 2017/18 R'000 2018/19 R'000 678 197 798 043 84 241 44 713 77 008 76 824 59 318 91 622 39 760 82 014 555 500 210 060 221 906 39 457 113 780 76 828 147 445 730 990 1 540 466 39 424 145 314 114 599 130 882 57 906 167 232 485 308 1 140 665 129 070 129 802 51 948 223 621 534 441 195 945 117 662 213 070 154 313 249 468 669 303 1 599 761 170 266 162 992 175 910 93 327 387 047 989 542 703 602 843 509 78 096 45 793 80 465 83 298 65 608 103 959 42 981 84 890 585 090 223 148 232 277 34 267 98 507 75 545 151 530 780 614 1 595 888 38 565 153 925 121 843 139 012 60 843 165 668 529 946 1 209 802 137 811 136 745 49 452 244 055 568 063 208 426 124 989 226 424 161 607 265 719 733 445 1 720 610 179 725 170 765 185 021 97 382 417 686 1 050 579 760 226 921 857 83 220 48 298 86 244 89 683 71 249 114 565 46 102 87 985 627 346 233 352 242 148 35 616 102 403 78 487 158 177 845 394 1 695 577 40 889 161 037 127 950 145 476 63 522 175 285 573 337 1 287 496 144 722 143 348 52 683 264 128 604 881 218 193 130 753 237 439 167 789 280 838 792 645 1 827 657 187 547 177 467 192 873 101 010 448 072 1 106 969 Palomoka: Bomasepala ba Eastern Cape 7 836 615 8 277 143 8 832 009 No. 39995GOVERNMENT GAZETTE, 18 May 2016Nmr 3 ya 2016Molao wa Karoganyo ya Letseno, 2016 70 70 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality FREE STATE National Financial Year Column A Column B 2016/17 R'000 Forward Estimates 2017/18 R'000 2018/19 R'000 A MAN Mangaung 629 731 644 493 709 316 FS161 Letsemeng FS162 Kopanong FS163 Mohokare DC16 Xhariep District Municipality B B B C Total: Xhariep Municipalities FS181 Masilonyana FS182 Tokologo FS183 Tswelopele FS184 Matjhabeng FS185 Nala DC18 B B B B B C Total: Lejweleputswa Municipalities Lejweleputswa District Municipality Setsoto FS191 FS192 Dihlabeng FS193 Nketoana FS194 Maluti-a-Phofung FS195 Phumelela FS196 Mantsopa DC19 B B B B B B C Total: Thabo Mofutsanyana Municipalities Thabo Mofutsanyana District Municipality FS201 Moqhaka FS203 Ngwathe FS204 Metsimaholo FS205 Mafube DC20 B B B B C Total: Fezile Dabi Municipalities Fezile Dabi District Municipality 47 402 70 650 54 472 29 739 202 263 83 362 43 424 59 589 385 851 108 273 111 727 792 226 158 775 124 304 79 054 458 097 59 830 67 748 97 724 1 045 532 158 519 157 639 125 978 77 214 142 178 661 528 45 691 63 453 55 601 30 821 195 566 82 724 43 086 57 728 373 021 97 238 114 789 768 586 155 327 126 276 79 656 492 281 60 669 67 920 101 663 1 083 792 160 019 161 424 140 738 77 900 144 270 684 351 48 269 66 846 59 560 32 032 206 707 87 491 45 581 60 911 400 033 102 251 118 760 815 027 165 239 136 743 85 568 526 299 64 597 72 602 105 705 1 156 753 171 963 173 705 155 882 83 448 148 875 733 873 Total: Free State Municipalities 3 331 280 3 376 788 3 621 676 No. 39995GOVERNMENT GAZETTE, 18 May 2016Act No. 3 of 2016Division of Revenue Act, 2016 71 71 ŠETULE 3 TAETŠO YA TEKANYEŠO YA TEKATEKANO YA MASEPALA WO MONGWE LE WO MONGWE YA TEKANYETŠO YA LEKALA LA MMUŠO WA SELEGAE YA LETSENO LEO LE KGOBOKEDITŠWEGO MAEMONG A BOSETŠHABA Nomoro Masepala FREISTATA Ngwaga wa Ditšhelete wa Bosetšhaba Kholomo A Kholomo B 2016/17 R'000 Ditekanyetšo tša pele 2017/18 R'000 2018/19 R'000 A MAN Mangaung 629 731 644 493 709 316 FS161 Letsemeng FS162 Kopanong FS163 Mohokare DC16 Xhariep District Municipality B B B C Palomoka: Bomasepala ba Xhariep FS181 Masilonyana FS182 Tokologo FS183 Tswelopele FS184 Matjhabeng FS185 Nala DC18 B B B B B C Palomoka: Bomasepala ba Lejweleputswa Lejweleputswa District Municipality Setsoto FS191 FS192 Dihlabeng FS193 Nketoana FS194 Maluti-a-Phofung FS195 Phumelela FS196 Mantsopa DC19 B B B B B B C Palomoka: Bomasepala ba Thabo Mofutsanyana Thabo Mofutsanyana District Municipality FS201 Moqhaka FS203 Ngwathe FS204 Metsimaholo FS205 Mafube DC20 B B B B C Palomoka: Bomasepala ba Fezile Dabi Fezile Dabi District Municipality 47 402 70 650 54 472 29 739 202 263 83 362 43 424 59 589 385 851 108 273 111 727 792 226 158 775 124 304 79 054 458 097 59 830 67 748 97 724 1 045 532 158 519 157 639 125 978 77 214 142 178 661 528 45 691 63 453 55 601 30 821 195 566 82 724 43 086 57 728 373 021 97 238 114 789 768 586 155 327 126 276 79 656 492 281 60 669 67 920 101 663 1 083 792 160 019 161 424 140 738 77 900 144 270 684 351 48 269 66 846 59 560 32 032 206 707 87 491 45 581 60 911 400 033 102 251 118 760 815 027 165 239 136 743 85 568 526 299 64 597 72 602 105 705 1 156 753 171 963 173 705 155 882 83 448 148 875 733 873 Palomoka: Bomasepala ba Freistata 3 331 280 3 376 788 3 621 676 No. 39995GOVERNMENT GAZETTE, 18 May 2016Nmr 3 ya 2016Molao wa Karoganyo ya Letseno, 2016 72 72 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality GAUTENG A A A EKU JHB TSH Ekurhuleni City of Johannesburg City of Tshwane GT421 Emfuleni GT422 Midvaal GT423 Lesedi DC42 B B B C Total: Sedibeng Municipalities Sedibeng District Municipality GT481 Mogale City GT484 Merafong City GT485 GT485 DC48 West Rand District Municipality B B B C Total: West Rand Municipalities National Financial Year Column A Column B 2016/17 R'000 Forward Estimates 2017/18 R'000 2018/19 R'000 2 381 367 3 182 318 1 864 838 608 581 76 401 92 186 250 882 1 028 050 285 456 162 952 216 728 188 872 854 008 2 662 137 3 607 991 2 148 143 628 257 86 719 104 537 256 414 1 075 927 320 490 159 408 233 219 194 034 907 151 2 950 523 4 017 148 2 404 418 684 683 96 825 116 468 264 770 1 162 746 355 627 173 714 255 651 200 923 985 915 Total: Gauteng Municipalities 9 310 581 10 401 349 11 520 750 No. 39995GOVERNMENT GAZETTE, 18 May 2016Act No. 3 of 2016Division of Revenue Act, 2016 73 73 ŠETULE 3 TAETŠO YA TEKANYEŠO YA TEKATEKANO YA MASEPALA WO MONGWE LE WO MONGWE YA TEKANYETŠO YA LEKALA LA MMUŠO WA SELEGAE YA LETSENO LEO LE KGOBOKEDITŠWEGO MAEMONG A BOSETŠHABA Nomoro Masepala GAUTENG A A A EKU JHB TSH Ekurhuleni City of Johannesburg City of Tshwane GT421 Emfuleni GT422 Midvaal GT423 Lesedi DC42 B B B C Palomoka: Bomasepala ba Sedibeng Sedibeng District Municipality GT481 Mogale City GT484 Merafong City GT485 GT485 DC48 West Rand District Municipality B B B C Palomoka: Bomasepala ba West Rand Ngwaga wa Ditšhelete wa Bosetšhaba Kholomo A Kholomo B 2016/17 R'000 Ditekanyetšo tša pele 2017/18 R'000 2018/19 R'000 2 381 367 3 182 318 1 864 838 608 581 76 401 92 186 250 882 1 028 050 285 456 162 952 216 728 188 872 854 008 2 662 137 3 607 991 2 148 143 628 257 86 719 104 537 256 414 1 075 927 320 490 159 408 233 219 194 034 907 151 2 950 523 4 017 148 2 404 418 684 683 96 825 116 468 264 770 1 162 746 355 627 173 714 255 651 200 923 985 915 Palomoka: Bomasepala ba Gauteng 9 310 581 10 401 349 11 520 750 No. 39995GOVERNMENT GAZETTE, 18 May 2016Nmr 3 ya 2016Molao wa Karoganyo ya Letseno, 2016 74 74 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality KWAZULU-NATAL A ETH eThekwini KZN212 KZN212 KZN213 Umzumbe KZN214 uMuziwabantu KZN216 KZN216 B B B B C Total: Ugu Municipalities DC21 Ugu District Municipality KZN221 uMshwathi KZN222 uMngeni KZN223 Mpofana KZN224 Impendle KZN225 Msunduzi KZN226 Mkhambathini KZN227 Richmond B B B B B B B C Total: Umgungundlovu Municipalities DC22 Umgungundlovu District Municipality KZN235 Okhahlamba KZN237 KZN237 KZN238 KZN238 B B B C Total:Uthukela Municipalities DC23 Uthukela District Municipality KZN241 Endumeni KZN242 Nquthu KZN244 Msinga KZN245 Umvoti B B B B C Total: Umzinyathi Municipalities DC24 Umzinyathi District Municipality KZN252 Newcastle KZN253 Emadlangeni KZN254 Dannhauser B B B C Total: Amajuba Municipalities DC25 Amajuba District Municipality National Financial Year Column A Column B 2016/17 R'000 Forward Estimates 2017/18 R'000 2018/19 R'000 2 319 380 2 576 367 2 829 662 121 144 119 488 76 377 165 774 384 729 867 512 83 479 49 326 27 693 31 349 432 307 50 183 55 625 428 362 1 158 324 96 932 134 763 183 739 332 370 747 804 36 413 110 256 131 035 94 786 263 532 636 022 306 952 23 572 75 694 129 160 535 378 116 787 123 267 81 848 180 940 426 030 928 872 89 253 54 910 28 818 32 128 480 046 51 099 60 619 468 036 1 264 909 102 293 142 700 189 339 361 841 796 173 36 906 116 695 138 537 105 514 292 854 690 506 324 247 25 281 80 181 139 337 569 046 124 276 127 910 86 301 195 507 466 113 1 000 107 94 699 60 244 30 313 33 615 527 315 54 184 64 690 512 298 1 377 358 107 030 150 620 200 109 392 513 850 272 39 936 122 462 146 554 113 165 320 683 742 800 350 776 26 447 83 977 150 938 612 138 No. 39995GOVERNMENT GAZETTE, 18 May 2016Act No. 3 of 2016Division of Revenue Act, 2016 75 75 ŠETULE 3 TAETŠO YA TEKANYEŠO YA TEKATEKANO YA MASEPALA WO MONGWE LE WO MONGWE YA TEKANYETŠO YA LEKALA LA MMUŠO WA SELEGAE YA LETSENO LEO LE KGOBOKEDITŠWEGO MAEMONG A BOSETŠHABA Nomoro Masepala KWAZULU-NATAL A ETH eThekwini KZN212 KZN212 KZN213 Umzumbe KZN214 uMuziwabantu KZN216 KZN216 B B B B C Palomoka: Bomasepala ba Ugu DC21 Ugu District Municipality KZN221 uMshwathi KZN222 uMngeni KZN223 Mpofana KZN224 Impendle KZN225 Msunduzi KZN226 Mkhambathini KZN227 Richmond B B B B B B B C Palomoka: Bomasepala ba Umgungundlovu DC22 Umgungundlovu District Municipality KZN235 Okhahlamba KZN237 KZN237 KZN238 KZN238 B B B C Palomoka: Bomasepala ba Uthukela DC23 Uthukela District Municipality KZN241 Endumeni KZN242 Nquthu KZN244 Msinga KZN245 Umvoti B B B B C Palomoka: Bomasepala ba Umzinyathi DC24 Umzinyathi District Municipality KZN252 Newcastle KZN253 Emadlangeni KZN254 Dannhauser B B B C Palomoka: Bomaseala ba Amajuba DC25 Amajuba District Municipality Ngwaga wa Ditšhelete wa Bosetšhaba Kholomo A Kholomo B 2016/17 R'000 Ditekanyetšo tša pele 2017/18 R'000 2018/19 R'000 2 319 380 2 576 367 2 829 662 121 144 119 488 76 377 165 774 384 729 867 512 83 479 49 326 27 693 31 349 432 307 50 183 55 625 428 362 1 158 324 96 932 134 763 183 739 332 370 747 804 36 413 110 256 131 035 94 786 263 532 636 022 306 952 23 572 75 694 129 160 535 378 116 787 123 267 81 848 180 940 426 030 928 872 89 253 54 910 28 818 32 128 480 046 51 099 60 619 468 036 1 264 909 102 293 142 700 189 339 361 841 796 173 36 906 116 695 138 537 105 514 292 854 690 506 324 247 25 281 80 181 139 337 569 046 124 276 127 910 86 301 195 507 466 113 1 000 107 94 699 60 244 30 313 33 615 527 315 54 184 64 690 512 298 1 377 358 107 030 150 620 200 109 392 513 850 272 39 936 122 462 146 554 113 165 320 683 742 800 350 776 26 447 83 977 150 938 612 138 No. 39995GOVERNMENT GAZETTE, 18 May 2016Nmr 3 ya 2016Molao wa Karoganyo ya Letseno, 2016 76 76 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality KZN261 eDumbe KZN262 uPhongolo KZN263 Abaqulusi KZN265 Nongoma KZN266 Ulundi B B B B B C Total: Zululand Municipalities DC26 Zululand District Municipality KZN271 Umhlabuyalingana KZN272 Jozini KZN275 Mtubatuba KZN276 KZN276 B B B B C Total: Umkhanyakude Municipalities DC27 Umkhanyakude District Municipality KZN281 Mfolozi KZN282 KZN282 KZN284 uMlalazi KZN285 KZN285 KZN286 Nkandla B B B B B C Total: Uthungulu Municipalities DC28 uThungulu District Municipality KZN291 Mandeni KZN292 KwaDukuza KZN293 Ndwedwe KZN294 Maphumulo B B B B C Total: iLembe Municipalities DC29 iLembe District Municipality KZN433 Greater Kokstad KZN434 Ubuhlebezwe KZN435 Umzimkhulu KZN436 KZN436 B B B B C Total: Harry Gwala Municipalities DC43 Harry Gwala District Municipality National Financial Year Column A Column B 2016/17 R'000 Forward Estimates 2017/18 R'000 2018/19 R'000 57 900 97 800 107 884 121 046 124 460 347 834 856 924 122 458 134 845 120 328 79 379 292 146 749 156 98 724 263 487 148 417 63 687 79 169 433 405 1 086 889 122 874 116 642 108 709 71 404 373 996 793 625 45 887 90 491 152 393 94 288 260 069 643 128 61 387 104 530 115 710 128 549 131 159 380 691 922 026 133 785 144 859 132 738 83 025 327 467 821 874 107 868 291 465 159 664 67 763 82 877 464 457 1 174 094 134 039 132 042 116 578 74 451 420 163 877 273 44 006 97 558 163 981 99 474 284 205 689 224 64 417 110 401 123 222 134 781 136 958 413 855 983 634 142 392 152 832 141 977 87 821 359 612 884 634 114 489 319 112 168 611 70 547 86 010 506 461 1 265 230 143 306 146 463 122 741 77 236 463 652 953 398 46 219 102 551 173 501 104 242 308 451 734 964 Total: KwaZulu-Natal Municipalities 10 394 142 11 310 364 12 234 197 No. 39995GOVERNMENT GAZETTE, 18 May 2016Act No. 3 of 2016Division of Revenue Act, 2016 77 77 ŠETULE 3 TAETŠO YA TEKANYEŠO YA TEKATEKANO YA MASEPALA WO MONGWE LE WO MONGWE YA TEKANYETŠO YA LEKALA LA MMUŠO WA SELEGAE YA LETSENO LEO LE KGOBOKEDITŠWEGO MAEMONG A BOSETŠHABA Nomoro Masepala KZN261 eDumbe KZN262 uPhongolo KZN263 Abaqulusi KZN265 Nongoma KZN266 Ulundi B B B B B C Palomoka: Bomasepala ba Zululand DC26 Zululand District Municipality KZN271 Umhlabuyalingana KZN272 Jozini KZN275 Mtubatuba KZN276 KZN276 B B B B C Palomoka: Bomasepala ba Umkhanyakude DC27 Umkhanyakude District Municipality KZN281 Mfolozi KZN282 KZN282 KZN284 uMlalazi KZN285 KZN285 KZN286 Nkandla B B B B B C Palomoka: Bomasepala ba Uthungulu DC28 uThungulu District Municipality KZN291 Mandeni KZN292 KwaDukuza KZN293 Ndwedwe KZN294 Maphumulo B B B B C Palomoka: Bomasepala ba iLembe DC29 iLembe District Municipality KZN433 Greater Kokstad KZN434 Ubuhlebezwe KZN435 Umzimkhulu KZN436 KZN436 B B B B C Palomoka: Bomasepala ba Harry Gwala DC43 Harry Gwala District Municipality Ngwaga wa Ditšhelete wa Bosetšhaba Kholomo A Kholomo B 2016/17 R'000 Ditekanyetšo tša pele 2017/18 R'000 2018/19 R'000 57 900 97 800 107 884 121 046 124 460 347 834 856 924 122 458 134 845 120 328 79 379 292 146 749 156 98 724 263 487 148 417 63 687 79 169 433 405 1 086 889 122 874 116 642 108 709 71 404 373 996 793 625 45 887 90 491 152 393 94 288 260 069 643 128 61 387 104 530 115 710 128 549 131 159 380 691 922 026 133 785 144 859 132 738 83 025 327 467 821 874 107 868 291 465 159 664 67 763 82 877 464 457 1 174 094 134 039 132 042 116 578 74 451 420 163 877 273 44 006 97 558 163 981 99 474 284 205 689 224 64 417 110 401 123 222 134 781 136 958 413 855 983 634 142 392 152 832 141 977 87 821 359 612 884 634 114 489 319 112 168 611 70 547 86 010 506 461 1 265 230 143 306 146 463 122 741 77 236 463 652 953 398 46 219 102 551 173 501 104 242 308 451 734 964 Palomoka: Bomasepala ba KwaZulu-Natal 10 394 142 11 310 364 12 234 197 No. 39995GOVERNMENT GAZETTE, 18 May 2016Nmr 3 ya 2016Molao wa Karoganyo ya Letseno, 2016 78 78 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality LIMPOPO LIM331 Greater Giyani LIM332 Greater Letaba LIM333 Greater Tzaneen LIM334 Ba-Phalaborwa LIM335 Maruleng DC33 Mopani District Municipality B B B B B C Total: Mopani Municipalities LIM341 LIM341 LIM343 LIM343 LIM344 Makhado LIM345 LIM345 DC34 Vhembe District Municipality B B B B C Total: Vhembe Municipalities LIM351 LIM351 LIM353 LIM353 LIM354 LIM354 LIM355 Lepelle-Nkumpi DC35 Capricorn District Municipality B B B B C Total: Capricorn Municipalities LIM361 Thabazimbi LIM362 Lephalale LIM366 Bela-Bela LIM367 Mogalakwena LIM368 LIM368 DC36 Waterberg District Municipality B B B B B C Total: Waterberg Municipalities LIM471 Ephraim Mogale LIM472 Elias Motsoaledi LIM473 Makhuduthamaga LIM476 LIM476 DC47 B B B B C Total: Sekhukhune Municipalities Sekhukhune District Municipality National Financial Year Column A Column B 2016/17 R'000 Forward Estimates 2017/18 R'000 2018/19 R'000 219 308 206 299 291 141 110 235 91 329 686 633 1 604 945 87 434 337 132 275 985 247 247 743 976 1 691 774 155 178 118 756 675 714 202 533 522 710 1 674 891 61 051 94 514 68 411 348 115 92 547 113 277 777 915 117 556 210 385 225 123 307 760 600 889 1 461 713 234 487 219 352 312 958 119 502 97 904 760 874 1 745 077 99 288 362 797 296 533 306 392 830 185 1 895 195 164 476 124 652 757 286 215 623 536 271 1 798 308 62 830 104 374 76 060 374 756 94 268 117 310 829 598 127 003 226 153 240 496 335 688 675 180 1 604 520 247 581 231 224 333 719 127 315 103 437 832 073 1 875 349 107 938 385 202 315 879 324 347 910 167 2 043 533 172 603 130 555 830 052 226 945 582 579 1 942 734 68 436 115 258 83 392 400 616 101 220 121 822 890 744 135 210 240 397 254 456 360 690 743 764 1 734 517 Total: Limpopo Municipalities 7 211 238 7 872 698 8 486 877 No. 39995GOVERNMENT GAZETTE, 18 May 2016Act No. 3 of 2016Division of Revenue Act, 2016 79 79 ŠETULE 3 TAETŠO YA TEKANYEŠO YA TEKATEKANO YA MASEPALA WO MONGWE LE WO MONGWE YA TEKANYETŠO YA LEKALA LA MMUŠO WA SELEGAE YA LETSENO LEO LE KGOBOKEDITŠWEGO MAEMONG A BOSETŠHABA Nomoro Masepala LIMPOPO LIM331 Greater Giyani LIM332 Greater Letaba LIM333 Greater Tzaneen LIM334 Ba-Phalaborwa LIM335 Maruleng DC33 Mopani District Municipality B B B B B C Palomoka: Bomasepala ba Mopani LIM341 LIM341 LIM343 LIM343 LIM344 Makhado LIM345 LIM345 DC34 Vhembe District Municipality B B B B C Palomoka: Bomasepala ba Vhembe LIM351 LIM351 LIM353 LIM353 LIM354 LIM354 LIM355 Lepelle-Nkumpi DC35 Capricorn District Municipality B B B B C Palomoka: Bomasepala ba Capricorn LIM361 Thabazimbi LIM362 Lephalale LIM366 Bela-Bela LIM367 Mogalakwena LIM368 LIM368 DC36 Waterberg District Municipality B B B B B C Palomoka: Bomasepala ba Waterberg LIM471 Ephraim Mogale LIM472 Elias Motsoaledi LIM473 Makhuduthamaga LIM476 LIM476 DC47 B B B B C Palomoka: Bomasepala ba Sekhukhune Sekhukhune District Municipality Ngwaga wa Ditšhelete wa Bosetšhaba Kholomo A Kholomo B 2016/17 R'000 Ditekanyetšo tša pele 2017/18 R'000 2018/19 R'000 219 308 206 299 291 141 110 235 91 329 686 633 1 604 945 87 434 337 132 275 985 247 247 743 976 1 691 774 155 178 118 756 675 714 202 533 522 710 1 674 891 61 051 94 514 68 411 348 115 92 547 113 277 777 915 117 556 210 385 225 123 307 760 600 889 1 461 713 234 487 219 352 312 958 119 502 97 904 760 874 1 745 077 99 288 362 797 296 533 306 392 830 185 1 895 195 164 476 124 652 757 286 215 623 536 271 1 798 308 62 830 104 374 76 060 374 756 94 268 117 310 829 598 127 003 226 153 240 496 335 688 675 180 1 604 520 247 581 231 224 333 719 127 315 103 437 832 073 1 875 349 107 938 385 202 315 879 324 347 910 167 2 043 533 172 603 130 555 830 052 226 945 582 579 1 942 734 68 436 115 258 83 392 400 616 101 220 121 822 890 744 135 210 240 397 254 456 360 690 743 764 1 734 517 Palomoka: Bomasepala ba Limpopo 7 211 238 7 872 698 8 486 877 No. 39995GOVERNMENT GAZETTE, 18 May 2016Nmr 3 ya 2016Molao wa Karoganyo ya Letseno, 2016 80 80 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality MPUMALANGA MP301 Albert Luthuli MP302 Msukaligwa MP303 Mkhondo MP304 Pixley Ka Seme MP305 Lekwa MP306 Dipaleseng MP307 Govan Mbeki DC30 Gert Sibande District Municipality B B B B B B B C Total: Gert Sibande Municipalities MP311 Victor Khanye MP312 Emalahleni MP313 Steve Tshwete MP314 Emakhazeni MP315 Thembisile Hani MP316 Dr JS Moroka DC31 Nkangala District Municipality B B B B B B C Total: Nkangala Municipalities MP321 Thaba Chweu MP324 Nkomazi MP325 Bushbuckridge MP326 MP326 DC32 B B B B C Total: Ehlanzeni Municipalities Ehlanzeni District Municipality National Financial Year Column A Column B 2016/17 R'000 Forward Estimates 2017/18 R'000 2018/19 R'000 233 446 121 443 166 350 91 996 86 239 54 345 199 430 275 755 1 229 004 72 949 255 989 136 037 51 837 313 317 314 608 333 667 1 478 404 115 054 447 689 647 298 556 020 221 660 1 987 721 252 915 132 341 183 804 94 143 91 625 58 169 210 061 280 414 1 303 472 81 159 291 115 157 665 57 026 343 875 335 539 341 509 1 607 888 129 268 494 138 701 918 621 740 230 632 2 177 696 269 960 145 011 198 712 99 914 99 329 62 746 231 674 289 248 1 396 594 89 261 326 355 178 776 62 041 370 908 356 458 352 641 1 736 440 142 895 534 377 752 721 683 247 239 970 2 353 210 Total: Mpumalanga Municipalities 4 695 129 5 089 056 5 486 244 No. 39995GOVERNMENT GAZETTE, 18 May 2016Act No. 3 of 2016Division of Revenue Act, 2016 81 81 ŠETULE 3 TAETŠO YA TEKANYEŠO YA TEKATEKANO YA MASEPALA WO MONGWE LE WO MONGWE YA TEKANYETŠO YA LEKALA LA MMUŠO WA SELEGAE YA LETSENO LEO LE KGOBOKEDITŠWEGO MAEMONG A BOSETŠHABA Nomoro Masepala MPUMALANGA MP301 Albert Luthuli MP302 Msukaligwa MP303 Mkhondo MP304 Pixley Ka Seme MP305 Lekwa MP306 Dipaleseng MP307 Govan Mbeki DC30 Gert Sibande District Municipality B B B B B B B C Palomoka: Bomasepala ba Gert Sibande MP311 Victor Khanye MP312 Emalahleni MP313 Steve Tshwete MP314 Emakhazeni MP315 Thembisile Hani MP316 Dr JS Moroka DC31 Nkangala District Municipality B B B B B B C Palomoka: Bomasepala ba Nkangala MP321 Thaba Chweu MP324 Nkomazi MP325 Bushbuckridge MP326 MP326 DC32 B B B B C Palomoka: Bomasepala ba Ehlanzeni Ehlanzeni District Municipality Ngwaga wa Ditšhelete wa Bosetšhaba Kholomo A Kholomo B 2016/17 R'000 Ditekanyetšo tša pele 2017/18 R'000 2018/19 R'000 233 446 121 443 166 350 91 996 86 239 54 345 199 430 275 755 1 229 004 72 949 255 989 136 037 51 837 313 317 314 608 333 667 1 478 404 115 054 447 689 647 298 556 020 221 660 1 987 721 252 915 132 341 183 804 94 143 91 625 58 169 210 061 280 414 1 303 472 81 159 291 115 157 665 57 026 343 875 335 539 341 509 1 607 888 129 268 494 138 701 918 621 740 230 632 2 177 696 269 960 145 011 198 712 99 914 99 329 62 746 231 674 289 248 1 396 594 89 261 326 355 178 776 62 041 370 908 356 458 352 641 1 736 440 142 895 534 377 752 721 683 247 239 970 2 353 210 Palomoka: Bomasepala ba Mpumalanga 4 695 129 5 089 056 5 486 244 No. 39995GOVERNMENT GAZETTE, 18 May 2016Nmr 3 ya 2016Molao wa Karoganyo ya Letseno, 2016 82 82 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality NORTHERN CAPE NC061 Richtersveld NC062 Nama Khoi NC064 Kamiesberg NC065 Hantam NC066 Karoo Hoogland NC067 Khâi-Ma B B B B B B C Total: Namakwa Municipalities DC6 Namakwa District Municipality NC071 Ubuntu NC072 Umsobomvu NC073 Emthanjeni NC074 Kareeberg NC075 Renosterberg NC076 Thembelihle NC077 Siyathemba NC078 Siyancuma DC7 B B B B B B B B C Total: Pixley Ka Seme Municipalities Pixley Ka Seme District Municipality B B B B B !Kai !Garib !Kheis NC082 NC084 NC085 Tsantsabane NC086 Kgatelopele NC087 NC087 DC8 Z.F. Mgcawu District Municipality Total: Z.F. Mgcawu Municipalities NC091 Sol Plaatje NC092 Dikgatlong NC093 Magareng NC094 Phokwane DC9 B B B B C Total: Frances Baard Municipalities Frances Baard District Municipality NC451 Joe Morolong NC452 Ga-Segonyana NC453 Gamagara DC45 B B B C Total: John Taolo Gaetsewe Municipalities John Taolo Gaetsewe District Municipality National Financial Year Column A Column B 2016/17 R'000 Forward Estimates 2017/18 R'000 2018/19 R'000 13 498 38 318 18 175 20 774 16 678 15 552 35 436 158 431 25 817 36 658 36 197 18 919 18 733 19 367 25 732 39 977 35 824 257 224 54 787 20 223 30 151 17 858 69 707 51 034 243 760 144 171 60 379 35 300 79 307 105 416 424 573 115 068 117 413 25 352 66 326 324 159 14 121 40 620 19 424 21 123 17 976 16 753 36 038 166 055 27 867 39 317 36 886 20 539 19 936 20 676 27 709 40 622 37 353 270 905 57 965 21 359 32 515 19 385 70 917 52 765 254 906 146 972 64 768 36 883 83 288 112 225 444 136 123 042 130 941 28 577 69 303 351 863 15 228 43 792 20 555 22 656 19 342 18 053 37 303 176 929 29 807 42 376 39 607 22 002 21 212 21 982 29 818 42 724 38 849 288 377 62 559 22 524 35 639 21 210 77 173 54 726 273 831 159 833 69 100 38 948 88 002 115 790 471 673 129 952 143 078 32 601 74 709 380 340 Total: Northern Cape Municipalities 1 408 147 1 487 865 1 591 150 No. 39995GOVERNMENT GAZETTE, 18 May 2016Act No. 3 of 2016Division of Revenue Act, 2016 83 83 ŠETULE 3 TAETŠO YA TEKANYEŠO YA TEKATEKANO YA MASEPALA WO MONGWE LE WO MONGWE YA TEKANYETŠO YA LEKALA LA MMUŠO WA SELEGAE YA LETSENO LEO LE KGOBOKEDITŠWEGO MAEMONG A BOSETŠHABA Nomoro Masepala KAPA LEBOA NC061 Richtersveld NC062 Nama Khoi NC064 Kamiesberg NC065 Hantam NC066 Karoo Hoogland NC067 Khâi-Ma B B B B B B C Palomoka: Bomasepala ba Namakwa DC6 Namakwa District Municipality NC071 Ubuntu NC072 Umsobomvu NC073 Emthanjeni NC074 Kareeberg NC075 Renosterberg NC076 Thembelihle NC077 Siyathemba NC078 Siyancuma B B B B B B B B C Palomoka: Bomasepala ba Pixley Ka Seme DC7 Pixley Ka Seme District Municipality B B B B B !Kai !Garib !Kheis NC082 NC084 NC085 Tsantsabane NC086 Kgatelopele NC087 NC087 DC8 Z.F. Mgcawu District Municipality Palomoka: Bomasepala ba Z.F. Mgcawu NC091 Sol Plaatje NC092 Dikgatlong NC093 Magareng NC094 Phokwane B B B B C Palomoka: Bomasepala ba Frances Baard DC9 Frances Baard District Municipality NC451 Joe Morolong NC452 Ga-Segonyana NC453 Gamagara DC45 B B B C Palomoka: Bomasepala ba John Taolo Gaetsewe John Taolo Gaetsewe District Municipality Ngwaga wa Ditšhelete wa Bosetšhaba Kholomo A Kholomo B 2016/17 R'000 Ditekanyetšo tša pele 2017/18 R'000 2018/19 R'000 13 498 38 318 18 175 20 774 16 678 15 552 35 436 158 431 25 817 36 658 36 197 18 919 18 733 19 367 25 732 39 977 35 824 257 224 54 787 20 223 30 151 17 858 69 707 51 034 243 760 144 171 60 379 35 300 79 307 105 416 424 573 115 068 117 413 25 352 66 326 324 159 14 121 40 620 19 424 21 123 17 976 16 753 36 038 166 055 27 867 39 317 36 886 20 539 19 936 20 676 27 709 40 622 37 353 270 905 57 965 21 359 32 515 19 385 70 917 52 765 254 906 146 972 64 768 36 883 83 288 112 225 444 136 123 042 130 941 28 577 69 303 351 863 15 228 43 792 20 555 22 656 19 342 18 053 37 303 176 929 29 807 42 376 39 607 22 002 21 212 21 982 29 818 42 724 38 849 288 377 62 559 22 524 35 639 21 210 77 173 54 726 273 831 159 833 69 100 38 948 88 002 115 790 471 673 129 952 143 078 32 601 74 709 380 340 Palomoka: Bomasepala ba Northern Cape 1 408 147 1 487 865 1 591 150 No. 39995GOVERNMENT GAZETTE, 18 May 2016Nmr 3 ya 2016Molao wa Karoganyo ya Letseno, 2016 84 84 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality NORTH WEST NW371 Moretele NW372 Madibeng NW373 Rustenburg NW374 Kgetlengrivier NW375 Moses Kotane DC37 Bojanala Platinum District Municipality B B B B B C Total: Bojanala Platinum Municipalities NW381 Ratlou NW382 Tswaing NW383 Mafikeng NW384 Ditsobotla NW385 Ramotshere Moiloa DC38 Ngaka Modiri Molema District Municipality B B B B B C Total: Ngaka Modiri Molema Municipalities NW392 Naledi NW393 Mamusa NW394 Greater Taung NW396 Lekwa-Teemane NW397 Kagisano-Molopo DC39 Dr Ruth Segomotsi Mompati District Municipality B B B B B C Total: Dr Ruth Segomotsi Mompati Municipalities NW403 City of Matlosana NW404 Maquassi Hills NW405 NW405 DC40 Dr Kenneth Kaunda District Municipality B B B C Total: Dr Kenneth Kaunda Municipalities National Financial Year Column A Column B 2016/17 R'000 Forward Estimates 2017/18 R'000 2018/19 R'000 263 905 506 149 451 980 62 494 333 265 302 943 1 920 736 96 861 85 712 178 390 89 941 126 139 551 315 1 128 358 41 201 45 162 164 554 39 260 99 646 282 287 672 110 342 855 94 022 187 990 169 319 794 186 284 189 576 167 521 872 68 606 356 936 314 955 2 122 725 101 654 90 202 191 051 94 228 134 073 602 830 1 214 038 43 350 48 260 174 128 42 003 104 763 311 460 723 964 352 222 98 632 210 644 173 593 835 091 300 583 638 352 585 878 74 308 378 817 327 482 2 305 420 106 254 94 890 202 578 99 879 141 077 655 044 1 299 722 46 003 51 186 181 984 44 677 109 346 336 816 770 012 381 749 104 790 232 712 179 390 898 641 Total: North West Municipalities 4 515 390 4 895 818 5 273 795 No. 39995GOVERNMENT GAZETTE, 18 May 2016Act No. 3 of 2016Division of Revenue Act, 2016 85 85 ŠETULE 3 TAETŠO YA TEKANYEŠO YA TEKATEKANO YA MASEPALA WO MONGWE LE WO MONGWE YA TEKANYETŠO YA LEKALA LA MMUŠO WA SELEGAE YA LETSENO LEO LE KGOBOKEDITŠWEGO MAEMONG A BOSETŠHABA Nomoro Masepala LEBOABODIKELA NW371 Moretele NW372 Madibeng NW373 Rustenburg NW374 Kgetlengrivier NW375 Moses Kotane DC37 Bojanala Platinum District Municipality B B B B B C Palomoka: Bomasepala ba Bojanala Platinum NW381 Ratlou NW382 Tswaing NW383 Mafikeng NW384 Ditsobotla NW385 Ramotshere Moiloa DC38 Ngaka Modiri Molema District Municipality B B B B B C Palomoka: Bomasepala ba Ngaka Modiri Molema NW392 Naledi NW393 Mamusa NW394 Greater Taung NW396 Lekwa-Teemane NW397 Kagisano-Molopo DC39 Dr Ruth Segomotsi Mompati District Municipality B B B B B C Palomoka: Bomasepala ba Dr Ruth Segomotsi Mompati NW403 City of Matlosana NW404 Maquassi Hills NW405 NW405 DC40 Dr Kenneth Kaunda District Municipality B B B C Palomoka: Bomasepala ba Dr Kenneth Kaunda Ngwaga wa Ditšhelete wa Bosetšhaba Kholomo A Kholomo B 2016/17 R'000 Ditekanyetšo tša pele 2017/18 R'000 2018/19 R'000 263 905 506 149 451 980 62 494 333 265 302 943 1 920 736 96 861 85 712 178 390 89 941 126 139 551 315 1 128 358 41 201 45 162 164 554 39 260 99 646 282 287 672 110 342 855 94 022 187 990 169 319 794 186 284 189 576 167 521 872 68 606 356 936 314 955 2 122 725 101 654 90 202 191 051 94 228 134 073 602 830 1 214 038 43 350 48 260 174 128 42 003 104 763 311 460 723 964 352 222 98 632 210 644 173 593 835 091 300 583 638 352 585 878 74 308 378 817 327 482 2 305 420 106 254 94 890 202 578 99 879 141 077 655 044 1 299 722 46 003 51 186 181 984 44 677 109 346 336 816 770 012 381 749 104 790 232 712 179 390 898 641 Palomoka: Bomasepala ba North West 4 515 390 4 895 818 5 273 795 No. 39995GOVERNMENT GAZETTE, 18 May 2016Nmr 3 ya 2016Molao wa Karoganyo ya Letseno, 2016 86 86 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality WESTERN CAPE National Financial Year Column A Column B 2016/17 R'000 Forward Estimates 2017/18 R'000 2018/19 R'000 A CPT City of Cape Town 2 012 945 2 283 323 2 512 279 WC011 Matzikama WC012 Cederberg WC013 Bergrivier WC014 Saldanha Bay WC015 Swartland B B B B B C Total: West Coast Municipalities DC1 West Coast District Municipality WC022 Witzenberg WC023 Drakenstein WC024 Stellenbosch WC025 Breede Valley WC026 Langeberg B B B B B C Total: Cape Winelands Municipalities DC2 Cape Winelands District Municipality WC031 Theewaterskloof WC032 Overstrand WC033 Cape Agulhas WC034 Swellendam B B B B C Total: Overberg Municipalities DC3 Overberg District Municipality WC041 Kannaland WC042 Hessequa WC043 Mossel Bay WC044 George WC045 Oudtshoorn WC047 Bitou WC048 Knysna B B B B B B B C Total: Eden Municipalities DC4 Eden District Municipality WC051 Laingsburg WC052 Prince Albert WC053 Beaufort West B B B C Total: Central Karoo Municipalities DC5 Central Karoo District Municipality 44 100 37 173 33 341 62 832 59 275 82 194 318 915 59 734 106 240 95 982 88 524 60 461 220 870 631 811 69 861 72 950 23 075 24 012 52 163 242 061 22 940 34 558 70 874 109 872 58 194 64 235 62 982 142 094 565 749 12 526 16 192 46 569 19 416 94 703 47 521 40 782 37 095 71 386 69 364 84 904 351 052 66 184 118 687 110 707 97 573 64 381 224 336 681 868 76 742 83 030 25 256 26 156 54 179 265 363 23 893 37 736 79 267 122 075 63 037 74 567 71 037 146 043 617 655 13 360 17 634 50 393 20 412 101 799 51 433 44 122 40 634 78 880 77 708 87 900 380 677 72 400 130 011 122 558 106 043 69 413 231 221 731 646 83 058 91 433 27 334 28 424 56 194 286 443 25 178 40 850 86 544 134 007 67 635 83 036 77 629 150 876 665 755 14 178 18 923 53 988 21 258 108 347 Total: Western Cape Municipalities 3 866 184 4 301 060 4 685 147 National Total 52 568 706 57 012 141 61 731 845 No. 39995GOVERNMENT GAZETTE, 18 May 2016Act No. 3 of 2016Division of Revenue Act, 2016 87 87 ŠETULE 3 TAETŠO YA TEKANYEŠO YA TEKATEKANO YA MASEPALA WO MONGWE LE WO MONGWE YA TEKANYETŠO YA LEKALA LA MMUŠO WA SELEGAE YA LETSENO LEO LE KGOBOKEDITŠWEGO MAEMONG A BOSETŠHABA Nomoro Masepala KAPA BODIKELA Ngwaga wa Ditšhelete wa Bosetšhaba Kholomo A Kholomo B 2016/17 R'000 Ditekanyetšo tša pele 2017/18 R'000 2018/19 R'000 A CPT City of Cape Town 2 012 945 2 283 323 2 512 279 WC011 Matzikama WC012 Cederberg WC013 Bergrivier WC014 Saldanha Bay WC015 Swartland B B B B B C Palomoka: Bomasepala ba West Coast DC1 West Coast District Municipality WC022 Witzenberg WC023 Drakenstein WC024 Stellenbosch WC025 Breede Valley WC026 Langeberg B B B B B C Palomoka: Bomasepala ba Cape Winelands DC2 Cape Winelands District Municipality WC031 Theewaterskloof WC032 Overstrand WC033 Cape Agulhas WC034 Swellendam B B B B C Palomoka: Bomasepala ba Overberg DC3 Overberg District Municipality WC041 Kannaland WC042 Hessequa WC043 Mossel Bay WC044 George WC045 Oudtshoorn WC047 Bitou WC048 Knysna B B B B B B B C Palomoka: Bomasepala ba Eden DC4 Eden District Municipality WC051 Laingsburg WC052 Prince Albert WC053 Beaufort West B B B C Palomoka: Bomasepala ba Central Karoo DC5 Central Karoo District Municipality 44 100 37 173 33 341 62 832 59 275 82 194 318 915 59 734 106 240 95 982 88 524 60 461 220 870 631 811 69 861 72 950 23 075 24 012 52 163 242 061 22 940 34 558 70 874 109 872 58 194 64 235 62 982 142 094 565 749 12 526 16 192 46 569 19 416 94 703 47 521 40 782 37 095 71 386 69 364 84 904 351 052 66 184 118 687 110 707 97 573 64 381 224 336 681 868 76 742 83 030 25 256 26 156 54 179 265 363 23 893 37 736 79 267 122 075 63 037 74 567 71 037 146 043 617 655 13 360 17 634 50 393 20 412 101 799 51 433 44 122 40 634 78 880 77 708 87 900 380 677 72 400 130 011 122 558 106 043 69 413 231 221 731 646 83 058 91 433 27 334 28 424 56 194 286 443 25 178 40 850 86 544 134 007 67 635 83 036 77 629 150 876 665 755 14 178 18 923 53 988 21 258 108 347 Palomoka: Bomasepala ba Western Cape 3 866 184 4 301 060 4 685 147 Palomoka ya bosetšhaba 52 568 706 57 012 141 61 731 845 No. 39995GOVERNMENT GAZETTE, 18 May 2016Nmr 3 ya 2016Molao wa Karoganyo ya Letseno, 2016 88 B n m u l o C A n m u l o C A T R A P , 4 E L U D E H C S S T E G D U B L A I C N I V O R P M O R F D E D N U F S N O I T C N U F R O S E M M A R G O R P F O G N I D N U F E H T T N E M E L P P U S O T S E C N I V O R P O T S N O I T A C O L L A 88 6 7 2 9 9 6 4 8 0 4 1 5 1 0 2 0 4 9 3 7 8 8 8 4 9 1 1 4 3 6 6 5 8 3 6 8 2 9 7 6 4 4 9 8 4 9 9 7 7 7 9 3 4 1 8 9 9 9 1 / 8 1 0 2 0 0 0 ' R 5 3 6 1 6 6 1 8 5 2 3 4 1 0 8 9 8 1 3 0 8 9 3 4 8 1 1 3 2 5 0 1 8 4 8 1 0 5 7 0 0 1 3 6 4 4 6 1 5 2 9 3 1 4 4 4 9 8 1 / 7 1 0 2 0 0 0 ' R 8 0 4 0 4 8 3 0 6 5 1 1 5 3 1 5 7 8 9 2 6 3 5 3 4 0 8 7 2 1 s e t a m i t s E d r a w r o F 7 0 7 9 3 2 7 9 5 5 7 1 5 6 7 2 7 9 6 9 1 1 5 3 4 6 3 9 3 1 8 7 2 4 1 1 1 8 9 1 9 8 2 4 5 2 1 0 8 1 4 7 5 6 6 5 6 2 2 1 7 9 5 6 1 8 3 4 9 1 9 3 4 9 1 3 3 4 2 7 1 3 1 3 1 0 8 0 1 9 3 9 6 8 2 5 5 8 1 1 3 0 7 2 4 5 6 9 4 4 8 7 2 9 4 8 1 3 6 2 0 5 6 2 4 9 0 7 0 7 7 0 2 9 1 0 9 1 9 4 6 4 9 7 0 6 5 7 8 3 1 7 4 6 1 1 0 6 2 8 5 3 7 4 5 4 8 2 1 4 1 2 6 2 3 4 0 3 1 6 6 4 9 1 2 1 3 7 9 0 9 8 5 2 0 8 1 0 4 8 4 0 6 9 6 6 2 6 9 6 4 1 3 6 6 3 6 8 0 0 1 1 0 2 6 8 3 3 8 4 9 8 6 2 1 3 1 9 2 4 6 7 8 2 5 4 1 6 2 5 1 1 2 2 1 5 9 6 8 8 0 5 0 5 1 7 3 7 5 8 3 1 2 3 8 5 9 1 1 0 0 0 ' R - 2 3 5 0 3 8 3 5 1 8 8 7 8 3 5 6 8 4 9 8 9 1 7 9 2 1 2 2 9 9 2 9 6 3 1 6 9 2 1 2 3 1 2 9 8 1 6 5 1 4 4 2 5 6 8 7 7 3 2 1 3 0 6 9 3 2 1 6 4 6 1 0 1 5 1 8 1 8 5 6 5 1 1 1 6 1 7 0 1 5 8 5 4 8 3 8 1 2 0 8 5 9 4 2 7 6 7 4 2 8 4 0 7 2 7 6 8 2 6 9 5 3 1 3 2 7 4 4 3 7 9 5 3 0 1 1 6 6 8 1 3 6 9 0 3 5 2 8 8 8 6 0 7 2 8 7 7 6 4 8 0 1 7 1 / 6 1 0 2 e c n i v o r P n o i t a c o l l a f o e p y T e s o p r u P n o i t a c o l l a f o e m a N e t o V e p a C n r e t s a E o t n o i t a c o l l a l a n o i t i d n o c l a r e n e G , e c n a n e t n i a m , n o i t c u r t s n o c e t a r e l e c c a p l e h o T t n a r G e r u t c u r t s a r f n I n o i t a c u d E n o i t a c u d E c i s a B l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W d e t a c o l l a n U t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i L A T O T e t a t S e e r F g n e t u a G e t a t S e e r F g n e t u a G s e c n i v o r p g n i d u l c n i ( s n e z i t i c n a c i r f A h t u o S l l a e t a s n e p m o c o t ; ) s l a n o i t a n n g i e r o f d e t n e m u c o d . s e c i v r e s e s e h t f o n o i s i v o r p h t i w d e t a i c o s s a s t s o c l a n o i t i d d a e h t r o f s e i t i l i c a f y r a i t r e t o t n o i t c n u f d e n g i s s a y l l a n o i t a N r o f s e c i v r e s h t l a e h y r a i t r e t f o n o i s i v o r p e r u s n E t n a r G s e c i v r e S y r a i t r e T l a n o i t a N ) b ( e c i v r e s c i l b u p e h t n o s e e n i a r t e c n e i c s h t l a e h . m r o f t a l p o t n o i t c n u f d e n g i s s a y l l a n o i t a N s t s o c e c i v r e s d n u f o t s e c n i v o r p t r o p p u S d n a g n i n i a r T s n o i s s e f o r P h t l a e H ) a ( s e c n i v o r p f o g n i n i a r t d n a g n i h c a e t l a c i n i l c h t i w d e t a i c o s s a t n a r G t n e m p o l e v e D ) 6 1 e t o V ( h t l a e H e c n a h n e o t ; n o i t a d o m m o c c a t i u c r i c d n a t c i r t s i d g n i d u l c n i n o i t a c u d e n i e r u t c u r t s a r f n i g n i t s i x e ; n o i t a c u d e n i e r u t c u r t s a r f n i r e v i l e d o t y t i c a p a c y b d e s u a c e r u t c u r t s a r f n i o t e g a m a d s s e r d d a o t e h t f o t n e m e v e i h c a s s e r d d a o t ; s r e t s a s i d l a r u t a n d n a s m r o n m u m i n i m e h t n i t u o t e s s t e g r a t . e r u t c u r t s a r f n i l o o h c s r o f s d r a d n a t s s e c n i v o r p d n a w e n f o n o i t a t i l i b a h e r d n a g n i d a r g p u ) 4 1 e t o V ( No. 39995GOVERNMENT GAZETTE, 18 May 2016Act No. 3 of 2016Division of Revenue Act, 2016 - - - o g a w š t e y n a k e l a s i d o e š T 1 6 6 4 9 1 2 1 5 4 1 6 2 5 1 1 8 7 7 6 4 8 0 1 A K O M O L A P 89 4 8 0 4 1 5 1 1 8 5 2 3 4 1 9 1 / 8 1 0 2 0 0 0 ' R 8 1 / 7 1 0 2 0 0 0 ' R e l e p a š t o š t e y n a k e t i D 6 7 2 9 9 6 0 2 0 4 9 3 7 8 8 8 4 9 4 3 6 6 5 8 3 6 8 2 9 7 6 4 4 9 8 4 9 9 7 7 7 9 3 4 1 8 9 9 1 1 8 0 4 0 4 8 3 0 6 5 1 1 5 3 1 7 0 7 9 3 2 7 9 5 5 7 1 5 6 7 2 7 9 6 9 1 1 5 3 4 6 3 9 3 1 8 7 2 4 1 1 1 8 9 1 9 8 2 4 5 2 1 0 8 1 4 7 5 6 9 4 4 8 7 2 0 5 6 2 4 9 0 7 0 7 7 0 2 9 1 0 9 1 9 4 6 4 9 7 0 6 5 7 8 3 1 7 4 6 1 1 0 6 2 8 5 3 7 4 5 4 8 2 1 4 1 5 3 6 1 6 6 0 8 9 8 1 3 0 8 9 3 4 8 3 2 5 0 1 8 4 8 1 0 5 7 0 0 1 3 6 4 4 6 1 5 2 9 3 1 4 4 4 9 1 1 5 7 8 9 2 6 3 5 3 4 0 8 7 2 1 6 6 5 6 2 2 1 7 9 5 6 1 8 3 4 9 1 9 3 4 9 1 3 3 4 2 7 1 3 1 3 1 0 8 0 1 9 3 9 6 8 2 5 5 8 1 1 3 0 7 2 4 5 3 7 9 0 9 8 9 4 8 1 3 6 2 5 2 0 8 1 0 1 4 8 4 0 6 9 6 6 2 6 9 6 4 1 3 6 6 3 6 8 0 0 1 1 0 2 6 8 3 3 8 4 9 8 6 2 3 1 8 8 0 5 0 5 1 0 0 0 ' R 2 2 1 5 9 6 7 3 7 5 8 3 1 2 3 8 5 9 2 3 5 0 3 8 3 5 1 8 8 7 8 3 5 6 8 4 9 8 9 1 7 9 2 1 2 2 9 9 - 1 1 2 9 6 3 1 6 9 2 1 2 3 1 2 9 8 1 6 5 1 4 4 2 5 6 8 7 7 3 2 1 3 0 6 9 3 2 1 6 4 6 1 0 1 5 1 8 1 8 5 6 5 1 1 1 6 1 7 0 1 5 4 2 7 6 7 4 2 8 5 4 8 3 8 1 2 0 8 5 9 8 4 0 7 2 7 6 8 2 6 9 5 3 2 7 4 4 3 7 9 5 3 0 1 1 6 6 8 1 3 6 9 0 3 5 2 3 1 7 1 / 6 1 0 2 B o m o l o h K A o m o l o h K 89 2 6 2 3 4 0 3 9 2 4 6 7 8 2 8 8 8 6 0 7 2 o g a w š t e y n a k e l a s i d o e š T l a t a N - u l u Z a w K a g n a l a m u p M a o b e L a p a K o p o p m L i a l e k i d o b a o b e L a l e k i d o B a p a K a t a t s i e r F g n e t u a G A K O M O L A P a l e b a l h o B a p a K l a t a N - u l u Z a w K a g n a l a m u p M a o b e L a p a K o p o p m L i a l e k i d o b a o b e L a l e k i d o B a p a K A K O M O L A P a t a t s i e r F g n e t u a G e s n e f o r p i d o g a y o š o l o š o š t e l o š t a f a n o a k , o l e m o k o l h o g g n o t u h t e l a g k a e l a s f a m a a r a r a p o g k o e n a n a m a š t e l a g a h t e h p o g ; o g a l h a š t i s t o k i d e k o g e w š t o l h a š t e l a g a h t e h p o g ; g n o t u h t a r a r a p o g k o e n a n a m e o e y a r a r a p o g k o e n a n a m o g o g e y n e h s t o g ; e t e h k e s e l e t e l e s a y o l u t a w š t e r a k a a l e b a o g o m a h t o m a š t a f a n o a k e l g n i d e a w l t i d o g e w l i e b e š t o p e n i d a y o l e l e l h i h p a g n o m e a m o g e w l i e n e o e y o m o š e M a a r a r a p o g k o e n a n a m a s g n e k a b g n o m e a m . o l o k e s a š t g n o l e g e y n e h s t i d a š u h t o g e s n e f o r p i d a g k e h T a b e n e š e f o r p a B a y o š i t a K a y o š u h T ) a ( a y e s n e a s a y o t u h t a y o k e l t e h p a š t o š i t a k . a b a h š t e s a y o l e r i t a s g n o m e e s o l e h p a m e s n e f o r p i d o g a b a h š t e s o b e l o t u h t i d e l a n a b e l a m e š t o š i r i t a š t e t e l e h š t i d o l l o b a h l T e l o l e h p a M ) 4 1 u t u o B ( ) 6 1 u t u o B ( o l e h p a M e s n e f o r P o š t e y n a k e t a w a t u h o M a l o h o M o š t e y n a k e t a l a n i e L u t u o B a l e b a l h o B a p a K a k a b a m a š t o š t e r a k a k o š t e y n a k e t i D , o g a k a y o l e b e l a k o š t e p e h s t a š u h t o G o t u h T a a r a r a p o g k o e n a n a M a y o š u h T o e h t o M a y o t u h T a l e b a l h o B a p a K e s n e f o r p i d o g e w l i e n o o w o m o š o M o m i d o g a š t o l e r i t i d a y o š t e l a g a h t e h p a š t a f e t e N a o l t o l t a M a y o l e r i t i D a y o š u h T ) b ( l a t a N - u l u Z a w K a g n a l a m u p M a o b e L a p a K o p o p m L i a l e k i d o b a o b e L a l e k i d o B a p a K a t a t s i e r F g n e t u a G e l o g a n a b o a b e l t n a w s t a b a w š t e r a k a o g ( a k o m o m i d o g a š t a w š i r i d i d a l e f e l o g ; ) e n a m o k o t i d e l a n a b e l a m e y o š t e k o k o l e l a g a y n e h s t a s g n e k a b . e š t o l e r i t i d a y o š t e l a g a h t e h p a b a h š t e s o b a g n o m e a m a k a w r o B a k i r f A a b i d u d a b o g o l e h p a m a š t a b a h š t e s o B A O L O R A K , 4 E L U T E Š E S N E F O R P A Š T G N E M A W H K I D A W Š T O G O G A W Š U H T E O E Y G N O M O Š E M A B O G G N O E N A N A M E T E L E H Š T A K A Š U H T O G E S N E F O R P I D O G O Š T E Y N A K E T I D No. 39995GOVERNMENT GAZETTE, 18 May 2016Nmr 3 ya 2016Molao wa Karoganyo ya Letseno, 2016 90 B n m u l o C A n m u l o C A T R A P , 4 E L U D E H C S S T E G D U B L A I C N I V O R P M O R F D E D N U F S N O I T C N U F R O S E M M A R G O R P F O G N I D N U F E H T T N E M E L P P U S O T S E C N I V O R P O T S N O I T A C O L L A 90 5 0 8 3 3 4 1 9 1 5 9 0 4 1 7 0 2 2 6 5 7 2 2 7 5 1 2 5 5 9 4 1 1 1 2 0 7 8 3 9 3 8 3 4 1 0 1 9 8 9 1 7 9 8 9 6 0 3 9 3 8 1 2 0 0 1 8 6 6 5 3 5 1 1 8 5 0 2 4 2 7 1 6 7 6 2 7 6 7 5 5 2 7 0 5 1 2 1 2 1 9 1 / 8 1 0 2 0 0 0 ' R 1 6 7 1 6 3 8 2 1 9 0 6 0 6 4 4 5 2 5 9 1 1 1 8 4 0 6 6 9 8 9 2 4 9 6 0 7 6 0 3 5 6 8 0 3 8 7 0 9 9 5 8 0 0 8 1 1 2 7 6 2 0 1 1 5 4 8 8 4 0 1 5 2 3 2 7 4 9 4 4 1 - 8 0 2 5 5 3 1 9 3 2 2 3 3 1 3 8 3 1 3 5 2 5 9 8 3 0 2 2 3 8 3 5 0 1 6 8 2 7 8 8 6 6 7 8 5 9 8 9 6 8 1 9 1 7 6 9 7 8 9 2 6 7 9 7 8 1 / 7 1 0 2 0 0 0 ' R 5 2 7 9 7 2 1 0 3 0 8 5 2 1 4 8 7 1 0 5 9 0 1 5 9 9 8 7 3 5 2 9 1 5 6 8 8 3 6 1 0 0 0 ' R - 9 5 3 5 0 9 4 2 5 7 6 8 9 2 7 0 3 8 7 1 / 6 1 0 2 2 5 2 1 3 2 9 6 6 5 5 2 3 6 0 5 5 1 9 3 4 1 7 0 2 1 0 1 6 5 4 3 4 3 9 1 8 5 9 2 0 2 5 4 5 9 6 0 1 1 2 9 2 2 9 7 1 2 8 1 2 7 5 2 1 4 2 0 9 5 3 3 0 6 4 0 1 1 0 2 1 9 2 1 6 2 3 2 3 1 9 4 5 6 9 0 9 4 5 2 9 0 0 1 0 0 9 0 7 8 4 6 6 3 5 7 0 1 3 0 5 2 0 2 0 1 2 2 7 5 2 9 2 0 0 4 5 1 7 8 2 2 3 3 6 8 9 3 1 0 8 3 5 6 7 0 5 0 6 5 9 1 0 5 2 9 6 4 8 1 - 1 7 6 3 4 6 3 4 7 2 7 1 5 1 - - - - - - - - - - s e t a m i t s E d r a w r o F 5 6 0 3 9 4 8 2 8 9 1 3 - e c n i v o r P n o i t a c o l l a f o e p y T e s o p r u P n o i t a c o l l a f o e m a N e t o V e p a C n r e t s a E e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N e p a C n r e t s e W t s e W h t r o N a g n a l a m u p M o p o p m L i e p a C n r e t s a E L A T O T d e t a c o l l a n U e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W e p a C n r e t s a E L A T O T t s e W h t r o N o p o p m L i e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W d e t a c o l l a n U t s e W h t r o N o p o p m L i L A T O T d n a t n e m e l p m i o t ; s e n i l e d i u g t n e m e g a n a M s s e c c A d n a n o i t a c i f i s s a l C d a o R s y a w h g i H r o f s n o i t a d n e m m o c e R s e g d i r b d n a s d a o r f o r i a p e r e h t r o f s t c e j o r p l a i c n i v o r p e h t e v o r p m i o t ; s r e t s a s i d l a r u t a n d e r a l c e d y b d e g a m a d n o i t a r e n e g y t i c i r t c e l e g n i v r e s k r o w t e n d a o r e h t f o e t a t s l a i c e p s a h t i w y t e f a s d a o r e v o r p m i o t ; e r u t c u r t s a r f n i r e p s a s m e t s y S t n e m e g a n a M t e s s A d a o R n i a t n i a m t n e m e l p p u s o t ; s y a w h g i H r o f s d o h t e M l a c i n h c e T c i g e t a r t S e r u t c u r t s a r f n I d a o R r e p s a d e i f i s s a l c e r a l a c i n h c e T e h t d n a a c i r f A h t u o S r o F k r o w e m a r F . s a e r a l a r u r n i y t e f a s n a i r t s e d e p n o s u c o f o t n o i t a c o l l a l a n o i t i d n o c l a r e n e G , e n i t u o r r o f s t n e m t s e v n i l a i c n i v o r p t n e m e l p p u s o T e c n a n e t n i a M s d a o R l a i c n i v o r P ) a ( s e c n i v o r p s d a o r l l a e r u s n e o t ; e c n a n e t n i a m l a i c e p s d n a c i d o i r e p t n a r G s e c n i v o r p l a i c n i v o r p y b d e d i v o r p s e c i v r e s t r o p s n a r t c i l b u p . t r o p s n a r t f o s t n e m t r a p e d o t n o i t c n u f d e n g i s s a y l l a n o i t a N s d r a w o t g n i d n u f y r a t n e m e l p p u s e d i v o r p o T t n a r G s n o i t a r e p O t r o p s n a r T c i l b u P ) b ( t r o p s n a r T ) 5 3 e t o V ( o t n o i t a c o l l a l a n o i t i d n o c l a r e n e G d l o o h l i h c y l r a e o t s s e c c a d n e t x e o T t n a r G t n e m p o l e v e D d o o h d l i h C y l r a E t n e m p o l e v e D l a i c o S s e c n i v o r p n e r d l i h c ' s a c i r f A h t u o S o t t n e m p o o l e v e d ) 7 1 e t o V ( No. 39995GOVERNMENT GAZETTE, 18 May 2016Act No. 3 of 2016Division of Revenue Act, 2016 5 0 8 3 3 4 1 9 1 5 9 0 4 1 7 0 2 2 6 5 7 2 2 7 5 1 2 5 5 9 4 1 1 1 2 0 7 8 3 9 3 8 3 4 1 0 1 9 8 9 1 7 9 8 9 6 0 3 9 8 0 2 5 5 3 1 9 3 2 2 3 3 1 3 8 3 1 3 5 2 5 9 8 3 0 2 2 3 8 3 5 0 1 6 8 2 7 8 8 6 6 7 8 5 9 8 9 6 8 1 9 1 7 6 9 7 8 e l e p a š t o š t e y n a k e t i D 9 1 / 8 1 0 2 0 0 0 ' R 8 1 / 7 1 0 2 0 0 0 ' R 5 2 7 9 7 2 1 0 3 0 8 5 2 1 4 8 7 1 0 5 9 0 1 5 9 9 8 7 3 5 2 9 1 5 6 8 8 3 6 1 0 0 0 ' R 9 5 3 5 0 9 4 2 5 7 6 8 9 2 7 0 3 8 7 1 / 6 1 0 2 B o m o l o h K A o m o l o h K l a t a N - u l u Z a w K a g n a l a m u p M a o b e L a p a K o p o p m L i a l e k i d o b a o b e L a l e k i d o B a p a K a t a t s i e r F g n e t u a G 91 3 8 1 2 0 0 1 9 2 6 7 9 7 - o g a w š t e y n a k e l a s i d o e š T 8 6 6 5 3 5 1 1 4 6 6 3 5 7 0 1 3 0 5 2 0 2 0 1 A K O M O L A P e s n e f o r P o š t e y n a k e t a w a t u h o M a l o h o M o š t e y n a k e t a l a n i e L u t u o B a l e b a l h o B a p a K o g a k a b a m a y o š t e r a k a k o š t e y n a k e T a s g n e k a b e s n e f o r p a š t o š t e l e e p i d a š u h t o G a y a l i b e M a y o l e m o k o l H a y o š u h T ) a ( a w l e m a n i D ) 5 3 u t u o B ( e s n e f o r p i d o n a e L a y o k a h l T a k a y o g o r o g a m a k a w š t e y n a k a e b e l a w r o B a k i r f A a y a l i b e M a a r a r a p o g k o e n a n a M a y e a k o m a k a l i b e m e r o g a š t a f e t e n o g ; o g e l i g e h t e g k a o r o g a M a s g n e k a b i k i n e g k e h t e S a š t o y a w s a y a w s i D a y o l o a T a y i l h a l h o l a h t e m e l o l o g k a l i b e M a y a l e s T a l e s t i D a l e m o k o l h o g e l g n o š i r i t a y n e s t o g ; o l e l e l h i h P a y a w g k e M a k a y o g a l i b e M a š t o t o h t i D a y o l o a T a š t e y e l o k a n e l o k a n , o l e a w l t a y o l e m o k o l h a š t e l a g a h t e h p o g ; o l o g k a l i b e M a y i k i n e g k e h t e S a y o š i k o t a s g n e k a b e s n e f o r p i d a š t e k e j o r p i d o a a r a r a p o g k o e n a n a m a s o m e e s a š t a f a n o a k o g ; o g a l h o š t e l e w š t a y g n e l i b e m a y e k e w e t e n o g a š t e l a g a h t e h p a a k g n e l i b e m o g e k o l o p a š t a f a n o a k o g ; e s a g a l h o m a y a š t i s t o k i d e k o g e w š t n e s a o a o g o r o p a m e l a l i b m e m i d e p e s a b a y o g e k o l o p a y o g e l i g e h t e g k e y o l e l e b e t . g n e a g a m e s t e m e s n e f o r p i D 91 8 5 0 2 4 2 7 1 6 7 6 2 7 6 7 5 5 2 7 0 5 1 2 1 1 6 7 1 6 3 8 2 1 9 0 6 0 6 4 4 5 2 5 9 1 1 1 8 4 0 6 6 9 2 1 8 9 2 0 9 9 5 4 9 6 0 7 6 0 3 5 6 8 0 3 8 7 7 4 9 4 4 1 8 0 0 8 1 1 2 7 6 2 0 1 1 5 4 8 8 4 0 1 5 2 3 2 - 2 5 2 1 3 2 9 6 6 5 5 2 3 6 0 5 5 1 9 3 4 1 7 0 0 1 6 5 4 3 4 3 9 1 8 5 9 2 0 2 5 4 5 9 6 0 1 1 2 9 2 2 9 2 1 7 1 2 8 1 2 7 5 2 1 4 2 0 9 5 3 3 0 6 4 0 1 1 0 9 2 1 6 2 3 2 3 1 9 4 5 6 9 0 9 4 5 2 9 0 0 1 0 0 9 0 7 8 2 1 2 2 7 5 2 9 2 0 0 4 5 1 7 8 2 2 3 3 6 8 9 3 1 0 8 3 5 6 7 0 5 0 6 5 9 1 0 5 2 9 6 4 8 1 - 1 7 6 3 4 6 3 4 7 2 7 1 5 1 - - - - - - - - - - 5 6 0 3 9 4 8 2 8 9 1 3 - a l e b a l h o B a p a K e s n e f o r p i d o g e w l i e n o o w o m o š o M a š t o l e r i t i d o g e t e l e h š t a k o š u h t a š t e l a g a h t e h p o G a w l e m a n i D a y o š t a g a r i T a y o š u h T ) b ( l a t a N - u l u Z a w K a g n a l a m u p M a o b e L a p a K o p o p m L i a l e k i d o b a o b e L a l e k i d o B a p a K A K O M O L A P a l e b a l h o B a p a K l a t a N - u l u Z a w K a g n a l a m u p M a o b e L a p a K o p o p m L i a l e k i d o b a o b e L a l e k i d o B a p a K a t a t s i e r F g n e t u a G a t a t s i e r F g n e t u a G o g a w š t e y n a k e l a s i d o e š T A K O M O L A P . a w l e m a n i d a š t e s n e f o r p i d a š t o r o g k i d e k a b a h š t e s o b a g n o m e a m o g a w š t e l a g a h t e h p i d o e š t a b a h š t e s a š t a w l e m a n i d a b a h š t e S a š t e s n e f o r p i d a k i r f A a b a n a b o g o l o g k a y g n o m o h t a m a n a b a w r o B o g a k a b a m a y o š t e r a k a k o š t e y n a k e T a y e l e p a y o š t e l e w š t o g o l e l e l h i h p a š o l o t a k o G a n a B a y e l e P a y o š t e l e w š T a y o š u h T o g a e L a y o l l o b a h l T ) 7 1 u t u o B ( A O L O R A K , 4 E L U T E Š E S N E F O R P A Š T G N E M A W H K I D A W Š T O G O G A W Š U H T E O E Y G N O M O Š E M A B O G G N O E N A N A M E T E L E H Š T A K A Š U H T O G E S N E F O R P I D O G O Š T E Y N A K E T I D No. 39995GOVERNMENT GAZETTE, 18 May 2016Nmr 3 ya 2016Molao wa Karoganyo ya Letseno, 2016 92 92 5 3 3 3 1 8 0 6 7 2 8 5 8 7 4 4 7 9 8 4 5 1 1 7 6 3 8 1 0 1 6 4 6 6 9 0 3 1 1 6 0 8 1 2 4 5 6 9 1 1 1 2 2 9 1 / 8 1 0 2 0 0 0 ' R 2 0 2 4 7 7 5 0 6 6 0 5 6 7 4 9 7 8 6 9 1 9 2 6 6 0 7 0 0 0 6 6 7 5 9 9 6 2 3 7 6 7 0 7 9 8 1 9 1 1 1 2 1 8 1 / 7 1 0 2 0 0 0 ' R s e t a m i t s E d r a w r o F 9 9 4 1 3 7 4 0 5 3 2 4 9 0 8 5 7 7 4 3 3 9 3 5 2 5 3 0 9 8 5 8 6 5 8 8 3 0 0 5 2 7 2 8 2 8 6 8 1 1 1 1 1 0 0 0 ' R 7 1 / 6 1 0 2 7 3 1 2 5 0 2 1 7 4 2 2 7 4 1 1 8 6 4 9 3 8 0 1 B n m u l o C A n m u l o C 7 5 4 1 1 0 4 7 1 8 2 2 2 3 1 2 2 4 2 2 9 3 3 8 7 4 6 5 7 6 4 4 8 4 2 5 1 1 7 1 9 2 8 0 1 9 2 6 2 9 5 2 9 8 7 7 5 1 6 3 8 1 7 1 2 5 3 5 3 6 1 4 5 4 9 4 0 1 6 1 0 8 0 6 5 0 8 6 4 7 2 5 6 8 7 0 6 5 2 2 1 9 4 4 4 6 2 4 8 3 0 5 0 1 6 7 2 9 2 6 0 9 0 3 9 1 1 2 9 2 5 0 8 6 6 2 y t i C e s o p r u P n o i t a c o l l a f o e m a N e t o V g r u b s e n n a h o J f o y t i C n w o T e p a C f o y t i C e n a w h s T f o y t i C y a B a l e d n a M n o s l e N y t i C o l a f f u B L A T O T g r u b s e n n a h o J f o y t i C n w o T e p a C f o y t i C e n a w h s T f o y t i C y a B a l e d n a M n o s l e N L A T O T i n e l u h r u k E i n i w k e h T e g n u a g n a M i n e l u h r u k E i n i w k e h T e g n u a g n a M g n i s u c o f , e m m a r g o r p t n e m p o l e v e d s t n e m e l t t e s n a m u h l a n o i t a n e h t t r o p p u s . s d l o h e s u o h r o o p n o r i e h t g n i s s u c o f d n a g n i t a r g e t n i h g u o r h t m r o f l a i t a p s n a b r u t c a p m o c e r o m a . s t n e m u r t s n i y r o t a l u g e r d n a t n e m t s e v n i e r u t c u r t s a r f n i e l b a l i a v a f o e s u e v e i h c a o t s e i t i l a p i c i n u m n a t i l o p o r t e m r o f e v i t n e c n i l a i c n a n i f a e d i v o r p o T t n a r G t n e m p o l e v e D y t i C d e t a r g e t n I y t i C o l a f f u B o t r e d r o n i s e i t i l a p i c i n u m n a t i l o p o r t e m f o s e u n e v e r l a t i p a c e h t s t n e m e l p p u S t n a r G t n e m p o l e v e D s t n e m e l t t e S n a b r U s t n e m e l t t e S ) 8 3 e t o V ( n a m u H l a n o i t a N y r u s a e r T ) 7 e t o V ( B T R A P , 4 E L U D E H C S S T E G D U B L A P I C I N U M M O R F D E D N U F S N O I T C N U F F O G N I D N U F E H T T N E M E L P P U S O T S E I T I L A P I C I N U M O T S N O I T A C O L L A No. 39995GOVERNMENT GAZETTE, 18 May 2016Act No. 3 of 2016Division of Revenue Act, 2016 93 93 7 5 4 1 1 0 4 7 6 5 1 8 2 2 2 3 1 2 2 4 2 2 9 3 3 8 7 4 7 6 4 4 8 4 2 5 1 1 7 1 9 2 8 0 1 9 2 6 3 5 2 9 5 2 9 8 7 7 5 1 6 3 8 1 7 1 2 5 3 6 1 4 5 4 9 4 0 1 6 1 0 8 0 6 5 0 8 4 4 6 4 7 2 5 6 8 7 0 6 5 2 4 6 2 4 8 3 0 5 6 7 2 9 2 1 9 0 1 2 6 0 9 0 3 9 1 1 2 9 2 5 0 8 6 6 2 5 3 3 3 1 8 0 6 7 2 8 5 8 7 4 4 7 9 8 4 5 1 1 7 6 3 8 1 0 1 6 4 6 6 9 0 3 1 1 6 0 8 1 2 4 5 6 9 1 1 1 2 2 9 1 / 8 1 0 2 0 0 0 ' R 2 0 2 4 7 7 5 0 6 6 0 5 6 7 4 9 7 8 6 9 1 9 2 6 6 0 7 0 0 0 6 6 7 5 9 9 6 2 3 7 6 7 0 7 9 8 1 9 1 1 1 2 1 8 1 / 7 1 0 2 0 0 0 ' R e l e p a š t o š t e y n a k e t i D 9 9 4 1 3 7 4 0 5 3 2 4 9 0 8 5 7 7 4 3 3 9 3 5 2 5 3 0 9 8 5 8 6 5 8 8 3 0 0 5 2 7 2 8 2 8 6 8 1 1 1 1 1 0 0 0 ' R 7 1 / 6 1 0 2 7 3 1 2 5 0 2 1 7 4 2 2 7 4 1 1 8 6 4 9 3 8 0 1 B o l o m o h K A o m o l o h K g r u b s e n n a h o J f o y t i C n w o T e p a C f o y t i C e n a w h s T f o y t i C i n e l u h r u k E i n i w k e h T e g n u a g n a M y a B a l e d n a M n o s l e N g r u b s e n n a h o J f o y t i C n w o T e p a C f o y t i C e n a w h s T f o y t i C A K O M O L A P y t i C o l a f f u B y a B a l e d n a M n o s l e N A K O M O L A P i n e l u h r u k E i n i w k e h T e g n u a g n a M o g e š t e l e b e l e l , a b a h š t e s o b a l o h t a b a j b o l u d o b a y o l l o b a h l t a l o e n a n e l . o g a l i i d a a p a l a m g n o p o r o t e s ) 8 3 u t u o B ( o h t a B a y o š i r i t a š i b e l o g e l a y n a p o k o g a k o p o r o t a y o l o r a k a s o g e p o b e s a l e l e l h i f a w š i r i d i d e l o g a l a g a š t e w h a o a a r a r a p o g k o e n a n a m a š t o š t e l e e p i d a y a n o š t . o š t e p e h s t a š t o g o p o r o t e s a l a p e s a m o b a s g n e k a b e t e l e h š t a y o š t e l e l h o l h a š t e l a g a h t e h p o G o g e w š t n a p o K e y o p o r o T a y o l l o b a h l T a y o š u h T a o l t o l t a M a b a h š t e s o B ) 7 u t u o B ( o p o r o T a l o h o M o š t e y n a k e t a l a n i e L u t u o B y t i C o l a f f u B a g k e h t o g a s g n e k a b o p o r o t e s a l a p e s a m o b a l e l e l t e p e h k a l o n e s t e l a š u h t E e s t o M o h t a b a j b o l u d o B a y o l l o b a h l T a y o š u h T a j b o l u d o B B O L O R A K , 4 E L U T E Š A L A P E S A M A Š T G N E M A W H K I D A W Š T O G O G A W Š U H T E O E Y O M O Š E M E T E L E H Š T A K A Š U H T O G A L A P E S A M O B O G O Š T E Y N A K E T I D No. 39995GOVERNMENT GAZETTE, 18 May 2016Nmr 3 ya 2016Molao wa Karoganyo ya Letseno, 2016 94 94 0 6 6 9 8 2 1 0 7 0 0 2 8 6 5 8 9 2 7 4 9 4 2 6 1 6 6 8 2 8 9 0 5 8 1 7 5 8 1 4 1 3 7 0 7 9 1 2 0 6 4 8 1 0 1 5 7 7 2 9 6 7 9 8 1 3 6 0 3 9 2 1 7 5 3 2 4 9 1 2 7 2 5 8 8 7 7 1 0 2 0 5 3 1 7 6 8 3 8 1 0 2 7 3 7 1 0 9 4 3 6 2 9 8 2 4 7 1 9 7 0 5 8 5 5 1 2 2 2 6 7 5 0 6 2 4 1 4 2 7 1 4 6 3 8 2 1 8 5 2 1 7 1 9 9 1 4 6 1 7 4 6 3 3 8 1 0 4 7 8 3 7 1 4 2 8 1 4 6 1 s e t a m i t s E d r a w r o F 9 1 / 8 1 0 2 0 0 0 ' R 8 1 / 7 1 0 2 0 0 0 ' R 7 1 / 6 1 0 2 0 0 0 ' R B n m u l o C A n m u l o C 3 6 2 1 7 3 4 8 6 6 8 7 2 0 3 3 6 2 1 7 3 6 2 1 7 2 4 2 8 5 6 6 7 0 6 3 4 8 6 6 2 6 6 5 5 6 1 0 2 1 3 2 4 2 5 5 0 9 1 9 9 3 6 5 6 1 0 2 1 6 3 7 1 1 0 8 9 6 3 5 3 0 1 8 6 5 5 1 6 8 4 3 7 8 7 7 6 5 3 7 6 8 7 1 3 6 3 7 6 7 2 6 5 3 7 6 6 5 3 7 6 3 1 2 2 5 0 8 4 8 5 8 7 1 3 6 9 4 3 5 5 0 3 3 1 1 9 3 1 2 2 5 1 5 8 3 0 1 5 5 0 3 3 1 1 2 9 0 1 1 7 9 5 0 4 8 9 9 0 2 6 3 6 9 8 4 4 0 6 3 7 6 7 8 3 6 7 4 4 9 5 1 6 0 6 2 6 7 8 3 6 6 7 8 3 6 6 3 1 9 4 0 5 0 5 5 8 4 4 9 5 3 9 5 0 5 2 3 6 0 1 3 6 3 1 9 4 6 0 5 2 0 8 5 4 2 3 6 0 1 8 3 4 0 1 8 0 2 0 2 3 1 2 6 6 0 1 6 9 7 4 5 6 2 9 6 A T R A P , 5 E L U D E H C S S E C N I V O R P O T S N O I T A C O L L A E S O P R U P C I F I C E P S e c n i v o r P n o i t a c o l l a f o e p y T e s o p r u P n o i t a c o l l a f o e m a N e t o V e p a C n r e t s a E e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W e p a C n r e t s a E L A T O T t s e W h t r o N o p o p m L i e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i L A T O T n i e s a e r c n i n a e v e i h c a o t s e i t i n u m m o c n i t s e v n i d n a n o i t c u d o r p l a r u t l u c i r g a l a r u t l u c i r g a s k c o l n u t a h t e r u t c u r t s a r f n i . n o i t c u d o r p n o i t a c o l l a l a n o i t i d n o C g n i m r a f n a c i r f A h t u o S e l b a r e n l u v t s i s s a o T t n a r G s t c e j o r P a m e s t e L / a m i l I ) b ( n o i t a c o l l a l a n o i t i d n o C t r o p p u s l a r u t l u c i r g a e v i t c e f f e e d i v o r p o T t r o p p u S e r u t l u c i r g A e v i s n e h e r p m o C ) a ( d n a l f o s e i r a i c i f e n e b g n i t e g r a t y b t n e m p o l e v e d r e h t o d n a , n o i t u b i r t s i d e r d n a n o i t u t i t s e r , m r o f e r l a r u t l u c i r g a e t a t i l i c a f d n a e t o m o r p , s e c i v r e s h g u o r h t d n a l d e r i u q c a e v a h o h w s r e c u d o r p k c a l b g n i d d a - e u l a v n i d e g a g n e e r a d n a s n a e m e t a v i r p ; t r o p x e n i d e v l o v n i r o , y l l a c i t s e m o d s e s i r p r e t n e y b d e s u a c e r u t c u r t s a r f n i o t e g a m a d s s e r d d a o t . s d o o l f e m m a r g o r P , , e e r r u u t t l l u u c c i i r r g g A A d d n n a a y y r r t t s s e e r r o o F F s s e e i i r r e e h h s s i i F F ) 4 2 e t o V ( , y t i v i t c u d o r p r e t a e r g o t g n i d a e l , ) l a t n e m n o r i v n e g n i e b - l l e w r e t t e b d n a n o i t a e r c b o j , y t i r u c e s d o o f f o s r a l l i p e h t t r o p p u s t a h t s e v i t a i t i n i d e s a b d n a c i m o n o c e , l a i c o s ( y t i l i b a n i a t s u s . l l a r o f n n o o i i t t a a c c o o l l l l a a l l a a n n o o i i t t i i d d n n o o C C f o t n e m e g a n a m d n a e s u e l b a n i a t s u s e t o m o r p o T y t r e v o P : t n a r G e m m a r g o r P e r a C d n a L ) c ( y t i n u m m o c n i g n i g a g n e y b s e c r u o s e r l a r u t a n t n e m p o l e v e D e r u t c u r t s a r f n I d n a f e i l e R No. 39995GOVERNMENT GAZETTE, 18 May 2016Act No. 3 of 2016Division of Revenue Act, 2016 95 95 0 6 6 9 8 2 1 0 7 0 0 2 8 6 5 8 9 2 7 4 9 4 2 6 1 6 6 8 2 8 9 0 5 8 1 7 5 8 1 4 1 3 7 0 7 9 1 2 0 6 4 8 1 0 1 5 7 7 2 9 6 7 9 8 1 3 6 0 3 9 2 1 7 5 3 2 4 9 1 2 7 2 5 8 8 7 7 1 0 2 0 5 3 1 7 6 8 3 8 1 0 2 7 3 7 1 0 9 4 3 6 2 9 8 2 4 7 1 9 7 0 5 8 5 5 1 2 2 2 6 7 5 0 6 2 4 1 4 2 7 1 4 6 3 8 2 1 8 5 2 1 7 1 9 9 1 4 6 1 7 4 6 3 3 8 1 0 4 7 8 3 7 1 4 2 8 1 4 6 1 e l e p a y o š t e y n a k e t i D 9 1 / 8 1 0 2 0 0 0 ' R 8 1 / 7 1 0 2 0 0 0 ' R 7 1 / 6 1 0 2 0 0 0 ' R B o m o l o h K A o m o l o h K 3 6 2 1 7 3 4 8 6 6 8 7 2 0 3 3 6 2 1 7 3 6 2 1 7 2 4 2 8 5 6 6 7 0 6 3 4 8 6 6 2 6 6 5 5 6 1 0 2 1 3 2 4 2 5 5 0 9 1 9 9 3 6 5 6 1 0 2 1 6 3 7 1 1 0 8 9 6 3 5 3 0 1 8 6 5 5 1 6 8 4 3 7 8 7 7 6 5 3 7 6 8 7 1 3 6 3 7 6 7 2 6 5 3 7 6 6 5 3 7 6 3 1 2 2 5 0 8 4 8 5 8 7 1 3 6 9 4 3 5 5 0 3 3 1 1 9 3 1 2 2 5 1 5 8 3 0 1 5 5 0 3 3 1 1 2 9 0 1 1 7 9 5 0 4 8 9 9 0 2 6 3 6 9 8 4 4 0 6 3 7 6 7 8 3 6 7 4 4 9 5 1 6 0 6 2 6 7 8 3 6 6 7 8 3 6 6 3 1 9 4 0 5 0 5 5 8 4 4 9 5 3 9 5 0 5 2 3 6 0 1 3 6 3 1 9 4 6 0 5 2 0 8 5 4 2 3 6 0 1 8 3 4 0 1 8 0 2 0 2 3 1 2 6 6 0 1 6 9 7 4 5 6 2 9 6 A O L O R A K , 5 E L U T E Š E S N E F O R P I D O G O G E Š T I O W A L O H O M A Š T O Š T E Y N A K E T I D e s n e f o r P o š t e y n a k e t a w a t u h o M a l o h o M o š t e y n a k e t a l a n i e L u t u o B a l e b a l h o B a p a K a k a b a m a y o š t e y n a k e T a y o g e š t e g a h t e h p e y o g k e h t a š t e l a g a h t e h p o G o l a l t o B a k o m e T a l o g k e h T a l o e n a n e L ) a ( l a t a N - u l u Z a w K a g n a l a m u p M a o b e L a p a K o p o p m L i a l e k i d o b a o b e L a l e k i d o B a p a K A K O M O L A P a l e b a l h o B a p a K a t a t s i e r F g n e t u a G l a t a N - u l u Z a w K a g n a l a m u p M a o b e L a p a K o p o p m L i a l e k i d o b a o b e L a l e k i d o B a p a K A K O M O L A P a l e b a l h o B a p a K l a t a N - u l u Z a w K a g n a l a m u p M a o b e L a p a K o p o p m L i a l e k i d o b a o b e L a l e k i d o B a p a K A K O M O L A P a t a t s i e r F g n e t u a G a t a t s i e r F g n e t u a G a k o š t a l a l t a h p e l o š t e š u p , e s a f e l a y o š t a f a n o a k a b o a b o s a b a b e w g n a b a b i š t e l e w š t a b e l , a s f e l a b e m m e t e b e a r o p a y a l e s t a k e s a f e l o g e š t i d e w h a š t g n o b e w g k i d g n e l o b a š t e k o o g e l a n a m o š o g ; e l t n g n o l e m o h t i d a g e m a a b a b o g , e a g e l e s o g a l u f e l e k o g a w l o l h e o e y o y n e h s t e l a n a m o š a š t a f o l o n o g e l a š i d o g o g , o m e t a š t o l e r i t i d e l i g e l o h a b a l e l e b e l o g a k o m e t a y o l l o b a h l t . a r a r a p o g k o e n a n a m a y o š t e l e w š t a k o g a š u h t a o a a r a r a p o g k o e n a n a m a š t e k o o g e l a l e l e l h i f o g u d u k o g a k o l h i d o e š t o g a š t e l e e b o g e l o m e t a š t a y o š t e l e w š t . o m e t a š t a k a b a m a y o š t e y n a k e T a w r o B a k i r f A a š t o m e t a š t o g o l o k i t i d a š u h t o G a m e s t e L / a m i l I a y e k e j o r p i D a y o š u h T ) b ( a a k k a a b b a a m m a a y y o o š š t t e e y y n n a a k k e e T T a y o l o a t e l e l i o g a y o g a y o š i r i t a š i d o g o G a y o l e m o k o l H a l o e n a n e L a y o š u h T ) c ( a š t o m o h t i d a š t a g a r i d o g a k o g a l h a y o p o h t e m a y o l l o b a h l T e l a l i i d o B a y o l l o m K i : e s a f e L o g a y o g a y o e h t e m o g a g k e h t i d o e š t o g o l o k i t i d a l o l h o g , g n o j i d o g e š t e l e r i š , o l o g k g n o š t e l e w š t . e l h o b o g e n o a k a m a o l e h p a m e l o m o š e m a š i o g , ) o g o l o k i t e l i m o n o k e , o g a e l ( e l i a r a r a p o g k o e n a n a M i i p p a a l l h h i i d d a a j j b b i i e e r r o o B B e e l l a a w w g g k k i i d d o o g g a a K K , , o o m m e e T T ) 4 2 u t u o B ( No. 39995GOVERNMENT GAZETTE, 18 May 2016Nmr 3 ya 2016Molao wa Karoganyo ya Letseno, 2016 96 96 8 4 3 7 6 1 0 3 4 0 7 1 9 1 6 4 8 1 2 2 3 5 8 1 5 0 4 0 3 1 4 0 4 4 7 1 2 4 6 4 7 1 4 6 4 1 5 1 6 8 3 3 8 1 7 1 4 8 5 1 9 2 3 1 6 1 0 4 7 4 7 1 4 0 4 5 7 1 5 9 4 3 2 1 7 8 0 5 6 1 2 1 3 5 6 1 2 0 4 3 4 1 4 7 5 3 7 1 0 2 3 9 4 1 8 5 7 7 5 1 9 3 3 3 6 1 2 6 1 3 6 1 5 9 2 5 1 1 9 8 2 5 5 1 3 1 3 2 5 1 4 9 4 6 3 1 2 6 1 4 6 1 0 2 0 2 2 5 1 0 6 7 0 4 4 1 2 3 1 7 5 3 1 s e t a m i t s E d r a w r o F 9 1 / 8 1 0 2 0 0 0 ' R 8 1 / 7 1 0 2 0 0 0 ' R 7 1 / 6 1 0 2 0 0 0 ' R B n m u l o C A n m u l o C 8 6 3 4 4 0 9 7 4 1 3 3 4 6 3 9 6 3 9 5 8 8 3 7 3 7 6 2 1 2 4 7 8 5 8 5 8 8 1 9 8 1 1 2 6 3 5 9 5 2 4 4 7 1 5 9 4 0 8 3 6 9 5 6 5 7 8 5 7 6 9 2 6 7 4 3 1 4 4 4 8 5 3 7 2 7 8 7 9 3 0 2 3 4 3 6 3 9 1 4 0 8 9 3 1 6 3 4 4 3 5 1 1 6 5 9 3 3 5 3 2 0 1 0 2 7 4 5 5 5 2 8 7 1 8 2 0 0 2 8 0 3 5 4 2 7 0 9 8 4 3 6 9 5 3 3 9 4 3 5 3 8 8 3 6 8 1 0 5 4 8 7 9 1 4 8 5 8 5 2 6 0 6 7 3 9 3 4 2 3 1 9 5 9 3 7 6 9 2 1 9 4 4 2 3 6 9 0 3 5 0 1 3 3 3 8 9 7 8 1 1 8 2 5 9 2 6 6 1 8 2 7 8 1 9 4 8 0 3 2 8 9 8 6 4 6 6 4 3 3 0 1 8 9 4 3 5 4 2 6 3 5 5 2 4 9 3 6 1 4 0 3 0 3 2 4 5 7 4 3 1 4 8 7 2 3 8 4 7 0 4 5 4 1 5 8 3 4 4 4 2 6 3 l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i e t a t S e e r F g n e t u a G e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N L A T O T o p o p m L i A T R A P , 5 E L U D E H C S S E C N I V O R P O T S N O I T A C O L L A E S O P R U P C I F I C E P S e c n i v o r P n o i t a c o l l a f o e p y T e s o p r u P n o i t a c o l l a f o e m a N e t o V e p a C n r e t s a E n o i t a c o l l a l a n o i t i d n o C y r a r b i l y t i n u m m o c l a r u r d n a n a b r u m r o f s n a r t o T y l i r a m i r p ( s e c i v r e s d n a s e i t i l i c a f , e r u t c u r t s a r f n i ) s e i t i n u m m o c d e g a t n a v d a s i d y l s u o i v e r p g n i t e g r a t l a i c n i v o r p t a e m m a r g o r p d e s i l a t i p a c e r a h g u o r h t l a n o i t a n d n a t n e m n r e v o g l a c o l f o t r o p p u s n i l e v e l . s e v i t a i t i n i t n a r G s e c i v r e S y r a r b i L y t i n u m m o C d n a s t r A e r u t l u C ) 7 3 e t o V ( n o i t a c o l l a l a n o i t i d n o C (cid:3) (cid:92) (cid:74) (cid:72) (cid:87) (cid:68) (cid:85) (cid:87) (cid:86) (cid:3) (cid:81) (cid:82) (cid:76) (cid:87) (cid:81) (cid:72) (cid:89) (cid:72) (cid:85) (cid:83) (cid:3) (cid:57) (cid:43) (cid:3) (cid:86) (cid:182) (cid:68) (cid:70) (cid:76) (cid:85) (cid:73) (cid:44) (cid:36) (cid:3) (cid:75) (cid:87) (cid:88) (cid:82) (cid:54) (cid:3) (cid:87) (cid:85) (cid:82) (cid:83) (cid:83) (cid:88) (cid:86) (cid:3) (cid:82) (cid:55) ) n o i t a c u d E s l l i k S e f i L ( S D A d n a V H I I ) a ( n o i t a c u d E c i s a B n i n o i t a c u d e y g o l o n h c e T d n a e c n e i c S , s c i t a m e h t a M t n e m e v o r p m i e h t r o f s r e n r a e l d n a s r e h c a e t , s l o o h c s g n i h c a e t y g o l o n h c e T d n a e c n e i c S , s c i t a m e h t a M f o o t s e c r u o s e r d n a t r o p p u s g n i d i v o r p y b y r t n u o c e h t . s l o o h c s c i l b u p d e t c e l e s t a g n i n r a e l d n a d n a d e n a h p r o n o s u c o f r a l u c i t r a p a h t i w , s n o i t c e f n i . n e r d l i h c e l b a r e n l u v n o i t a c o l l a l a n o i t i d n o C y t i l a u q d n a y c n e i c i f f e , y t i u q e , s s e c c a e v o r p m i o T t n a r G y g o l o n h c e T d n a e c n e i c S , s h t a M ) b ( d e t t i m s n a r t y l l a u x e s d n a B T , I V H o t n e r d l i h c g n i k a m n o i s i c e d e t a i r p o r p p a d n a s l l i k s , e g d e l w o n k h t l a e h e v i t c u d o r p e r d n a l a u x e s g n i s a e r c n i y b s r e n r a e l r o f t n e m n o r i v n e g n i l b a n e d n a e v i t r o p p u s , e f a s a f o n o i s i v o r p e h t e r u s n e o t ; s r o t a c u d e d n a f o e e r f s i t a h t s l o o h c s n i t n e m n o r i v n e d e s a b - s t h g i r f o y t i l i b a r e n l u v e h t e c u d e r o t ; e s u b a / t n e m s s a r a h l a u x e s f o m r o f y n a d n a a m g i t s , n o i t a n i m i r c s i d e h t e t a g i t i m o t ; s r o t a c u d e d n a s r e n r a e l g n o m a , g n i r a c a g n i d i v o r p y b B T d n a V H I f o t c a p m i t n a r G ) 4 1 e t o V ( No. 39995GOVERNMENT GAZETTE, 18 May 2016Act No. 3 of 2016Division of Revenue Act, 2016 97 97 8 4 3 7 6 1 0 3 4 0 7 1 9 1 6 4 8 1 2 2 3 5 8 1 5 0 4 0 3 1 4 0 4 4 7 1 2 4 6 4 7 1 4 6 4 1 5 1 6 8 3 3 8 1 7 1 4 8 5 1 9 2 3 1 6 1 0 4 7 4 7 1 4 0 4 5 7 1 5 9 4 3 2 1 7 8 0 5 6 1 2 1 3 5 6 1 2 0 4 3 4 1 4 7 5 3 7 1 0 2 3 9 4 1 8 5 7 7 5 1 9 3 3 3 6 1 2 6 1 3 6 1 5 9 2 5 1 1 9 8 2 5 5 1 3 1 3 2 5 1 4 9 4 6 3 1 2 6 1 4 6 1 0 2 0 2 2 5 1 0 6 7 0 4 4 1 2 3 1 7 5 3 1 e l e p a y o š t e y n a k e t i D 9 1 / 8 1 0 2 0 0 0 ' R 8 1 / 7 1 0 2 0 0 0 ' R 7 1 / 6 1 0 2 0 0 0 ' R B o m o l o h K A o m o l o h K 8 6 3 4 4 0 9 7 4 1 3 3 4 6 3 9 6 3 9 5 8 8 3 7 3 7 6 2 1 2 4 7 8 5 8 5 8 8 1 9 8 1 1 2 6 3 9 1 4 0 8 9 3 1 6 3 4 4 3 5 1 1 6 5 9 3 3 5 3 2 0 1 0 2 7 4 5 5 5 2 8 7 1 8 2 0 0 2 1 9 5 9 3 7 6 9 2 1 9 4 4 2 3 6 9 0 3 5 0 1 3 3 3 8 9 7 8 1 1 8 2 5 9 2 6 6 1 8 2 7 8 1 6 3 5 9 5 2 8 0 3 5 4 2 9 4 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n a k e T o g e b i d o e š t o g o l o k i t i d e w š t e l e b e l o g o l o g a G ( o l e r i t i d a u k u p a b o g k o b a a r a r a p o g k o e n a n a m a š o t e f o G e l a w š i r i d i d , g n e a g a m e l o p o r o t e s a š t o g o l o k i t i d e l o e l o e n a n e l a k ) o g e l i t e f e y g n o k a n o m a l i i d i d a k e s n e f o r p a g n o m e a m e p a g e t e l e h š t o g e w š t e b a a š t o m o h t i d e l e a g e l e s a w o š u m m a y o g k e h t . a b a h š t e s o b a j b u k u p a b o g k o B a š t o l e r i t i D a y o š u h T o g o l o k i T e l o b a g k o B ) 7 3 u t u o B ( o š t e S a w r o B a k i r f A a y V H a y I o l e b i h t a l o e n a n e l a g k e h t o G a y o t u h T ( S D A e l I I V H a y o š u h T ) a ( o e h t o M a y o t u h T a b o a b e l i d a w s t a b a k o l h o g a b a n a b u d u k a l e l e b e l . g n i s t o k o g e l o g a k , g n e n a b o n a l a b o h t a i š t e w l a m e l B T , V H I o g a r o m a l t a š t o k o f o g ; i š i t u r a b e l i t u h t i a b a g g n e r a g a m e l i t u h t i a b a s g n e k a b o h š t n o g k e l o g k e h t , o l e m o k o l h e y o g o l o k i t a y o š t e l a g a h t e h p a š t a f e t e n o g ; i š i t u r a b o g a k o l h e o e y , g n o l o k i d o l e k o t i d a y o g e l i g e k o l o b o š i a l t a w e f o a b o g e f o a t u h o m e l a m k i t e s , o l l o h t e g k a y o š t e š i t e h p a y o l a g a n o g k a š t o k o f o g ; o n a l a b o h t a y a y o g o l o k i t a š t e l a g a h t e h p o g a k B T e l I V H a y e l o n a l a b o h t a y o l e h p a m a y o b e s t a y o š t e k o k a k o g e š t e n a w s e š t o t e h p i d e l i n o g k o b a m , o š t e l e w š t ) o l e h p o B a i n o g k o b a M ) 4 1 u t u o B ( l a t a N - u l u Z a w K a g n a l a m u p M a o b e L a p a K o p o p m L i a l e k i d o b a o b e L a l e k i d o B a p a K A K O M O L A P a t a t s i e r F g n e t u a G o m g n e l o b a y i š t o l o n k e h T e l e s n e a S , o l a p i D a y o t u h t g n o l o k i d i š t o l o n k e h T e l e s n e a S , o l a p i D a j b o t u h t i o b o g , g n o l o k i d o p o h t e m e l o g k e h t a e n o g a k g n e g a n e l o t u h t o š t a f a n o a k a s g n e k a b i t u h t i a b e l i š i t u r a b . o g e w l i h t e w g k i d o e š t o š u m m a š t a l e b a l h o B a p a K a k a b a m a y o š t e y n a k e T e l o š t a g a h t e h p , o n a k e t a k e t , o l e l e l h i h p a š t a f a n o a k o G i š t o l o n k e h T e l e s n e a S , o l a p i D a y o š u h T ) b ( No. 39995GOVERNMENT GAZETTE, 18 May 2016Nmr 3 ya 2016Molao wa Karoganyo ya Letseno, 2016 98 B n m u l o C A n m u l o C A T R A P , 5 E L U D E H C S S E C N I V O R P O T S N O I T A C O L L A E S O P R U P C I F I C E P S 98 9 0 3 3 9 1 1 1 9 8 7 2 1 1 9 1 / 8 1 0 2 0 0 0 ' R 8 1 / 7 1 0 2 0 0 0 ' R s e t a m i t s E d r a w r o F 9 1 1 2 7 3 2 2 0 2 9 7 4 4 5 5 0 5 5 0 8 5 0 2 3 9 5 8 3 6 7 5 9 6 6 1 8 5 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p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i L A T O T e t a t S e e r F g n e t u a G n o i t a c o l l a l a n o i t i d n o C . s l o o h c s d e t e g r a t o t s l a e m s u o i t i r t u n e d i v o r p o T e m m a r g o r P n o i t i r t u N l o o h c S l a n o i t a N ) c ( n o i t a c u d E c i s a B t n a r G ) 4 1 e t o V ( n o i t a c o l l a l a n o i t i d n o C d n a p o l e v e d o t r o t c e s h t l a e h e h t e l b a n e o T B T d n a S D A I , I V H e v i s n e h e r p m o C ) a ( (cid:3) (cid:86) (cid:182) (cid:87) (cid:81) (cid:72) (cid:71) (cid:76) (cid:86) (cid:72) (cid:85) (cid:51) (cid:3) (cid:72) (cid:75) (cid:87) (cid:3) (cid:75) (cid:87) (cid:76) (cid:90) (cid:3) (cid:75) (cid:87) (cid:79) (cid:68) (cid:72) (cid:43) (cid:3) (cid:73) (cid:82) (cid:3) (cid:87) (cid:81) (cid:72) (cid:80) (cid:87) (cid:85) (cid:68) (cid:83) (cid:72) (cid:39) n o i t i s n a r t f e i l e R S D A I r o f n a l P y c n e g r e m E s s e c o r p g n i t s i x e d n a w e n f o n o i t a t i l i b a h e r d n a g n i d a r g p u h t l a e h , g n i d u l c n i h t l a e h n i e r u t c u r t s a r f n i s m e t s y s t n e m p o l e v e d l a n o i t a s i n a g r o , y g o l o n h c e t o t y t i c a p a c e c n a h n e o t ; e c n a r u s s a y t i l a u q d n a . e r u t c u r t s a r f n i h t l a e h r e v i l e d n o i t a c o l l a l a n o i t i d n o C , e c n a n e t n i a m , n o i t c u r t s n o c e t a r e l e c c a p l e h o T t n a r G n o i t a s i l a t i v e R y t i l i c a F h t l a e H ) b ( d n a c i l b u p l l a n i s l r i g l o o h c s 4 e d a r g r o f n o i t a n i c c a v s u r i v a m o l l i p a P n a m u H e l b a l i a v a g n i k a m y b r e c n a c . s l o o h c s l a i c e p s n o i t a c o l l a l a n o i t i d n o C l a c i v r e c t n e v e r p o t r o t c e s h t l a e h e h t e l b a n e o T t n a r G e n i c c a V s u r i v a m o l l i p a P n a m u H ) c ( l a n o i t a n e h t t r o p p u s o t ; B T d n a S D A I d n a V H o t I e s n o p s e r e v i t c e f f e n a t n e m e l p m i t n a r G ) 6 1 e t o V ( h t l a e H No. 39995GOVERNMENT GAZETTE, 18 May 2016Act No. 3 of 2016Division of Revenue Act, 2016 99 99 9 1 1 2 7 3 2 2 0 2 9 7 9 0 3 3 9 1 1 4 4 5 5 0 5 5 0 8 5 0 2 1 1 3 9 5 8 3 6 7 5 9 6 6 1 8 5 4 7 4 4 2 7 2 0 5 3 9 7 0 2 7 6 0 9 4 3 9 2 2 2 0 4 0 3 9 2 8 2 4 2 5 7 0 5 5 5 8 7 8 6 1 6 7 0 7 3 5 3 4 2 2 5 5 5 7 5 1 5 5 4 0 9 4 5 5 6 6 2 1 4 5 1 1 1 1 0 2 7 1 5 3 3 0 6 8 4 7 1 9 8 7 2 1 1 9 0 0 3 2 4 3 0 7 9 3 1 1 1 5 8 5 3 0 6 4 0 8 7 5 1 8 2 9 2 2 4 0 7 0 1 3 3 3 1 3 6 0 3 7 3 5 2 3 0 2 0 5 1 7 1 7 0 5 7 5 7 4 6 8 9 8 8 5 2 1 3 6 3 0 2 0 3 9 1 5 8 1 5 8 4 8 6 7 5 9 2 5 2 8 1 7 4 6 2 1 3 4 1 1 1 1 e l e p a y o š t e y n a k e t i D 9 1 / 8 1 0 2 0 0 0 ' R 8 1 / 7 1 0 2 0 0 0 ' R 2 8 1 4 7 0 1 0 0 0 ' R 1 7 9 4 3 3 5 5 9 2 1 7 7 4 2 5 5 3 1 3 4 5 8 0 1 1 3 4 8 4 7 5 9 8 2 0 5 1 9 8 7 2 0 4 5 0 3 5 1 3 2 1 0 6 0 0 5 8 3 5 5 7 1 6 0 5 1 0 7 0 4 9 5 2 3 4 2 4 4 2 9 8 4 6 7 1 5 5 0 2 3 0 1 3 2 3 1 4 3 2 5 7 2 1 9 0 2 7 6 2 6 1 1 3 4 1 1 1 1 7 1 / 6 1 0 2 3 8 0 1 8 5 9 1 3 2 0 5 1 4 2 5 6 8 8 8 2 5 5 5 8 2 1 5 8 4 6 3 3 1 3 8 1 4 0 9 1 6 2 9 6 4 7 4 8 1 8 7 7 7 7 0 7 3 5 1 1 0 1 9 5 9 0 1 3 9 6 4 1 1 1 2 7 8 1 3 0 0 2 3 3 3 0 6 6 7 1 3 0 6 0 9 2 5 1 2 6 2 1 6 4 0 1 4 7 4 3 2 0 5 9 8 3 6 2 2 2 1 5 1 2 9 8 0 6 3 4 7 4 1 6 4 1 1 0 4 4 3 2 0 3 3 3 8 5 2 4 7 3 1 7 3 1 9 4 4 2 4 2 8 5 3 4 0 1 8 5 - 9 8 0 9 7 3 4 7 1 1 8 2 7 6 2 2 7 4 4 3 4 0 8 4 2 7 4 3 7 6 4 1 4 6 3 0 6 5 9 8 9 6 7 5 0 8 6 2 7 2 5 1 7 4 8 0 6 2 1 3 6 7 9 1 7 4 5 6 6 3 3 1 1 7 2 4 4 7 2 7 1 4 3 6 4 4 6 2 9 9 5 3 1 9 1 0 0 0 0 0 2 - - - - - - - - - - - - - - - - - - - - B o m o l o h K A o m o l o h K A O L O R A K , 5 E L U T E Š E S N E F O R P I D O G O G E Š T I O W A L O H O M A Š T O Š T E Y N A K E T I D e s n e f o r P o š t e y n a k e t a w a t u h o M a l o h o M o š t e y n a k e t a l a n i e L u t u o B a l e b a l h o B a p a K a k a b a m a y o š t e y n a k e T e š t g n o l o k i d o p e h p a š t o j i d a š t e l a g a h t e h p o G a l a b a h š t e s o B a l o e n a n e L a y o š u h T ) c ( o e h t o M a y o t u h T l a t a N - u l u Z a w K a g n a l a m u p M a o b e L a p a K o p o p m L i a l e k i d o b a o b e L a l e k i d o B a p a K A K O M O L A P a l e b a l h o B a p a K l a t a N - u l u Z a w K a g n a l a m u p M a o b e L a p a K o p o p m L i a l e k i d o b a o b e L a l e k i d o B a p a K A K O M O L A P a l e b a l h o B a p a K a t a t s i e r F g n e t u a G a t a t s i e r F g n e t u a G l a t a N - u l u Z a w K a g n a l a m u p M a o b e L a p a K o p o p m L i a l e k i d o b a o b e L a l e k i d o B a p a K a t a t s i e r F g n e t u a G o g a w š t e y n a k e l a s i d o e š T A K O M O L A P a l e b a l h o B a p a K l a t a N - u l u Z a w K a g n a l a m u p M a o b e L a p a K o p o p m L i a l e k i d o b a o b e L a l e k i d o B a p a K A K O M O L A P a t a t s i e r F g n e t u a G a k a b a m a y o š t e y n a k e T , o g a k a y o l e b e l a k o š t e p e h s t a š u h t o G a s a w š i r i d e S a y o š o l o š o š T a y o š u h T ) b ( o g o m a h t o m a š t a f a n o a k o g ; g n e l o b a y o š t a f e t e n . o l e h p a m a a r a r a p o g k o e n a n a m a š t e l a g a h t e h p e l o l t a g k o m a y o l l o b a h l t a š t a l e s t i d , o l e h p a m a y i š t o l o n k e h t , a w š t e r a k a o g , g n o l e h p a m a y o š o l o š o š t e l o š t a f a n o a k , o l e m o k o l h e l a g k a e l a s f a m a a r a r a p o g k o e n a n a m o l e h p a M a k a b a m a y o š t e y n a k e T a y e r e k n a k a l e b i h t o g o l e h p a m a l a l a k e l a h š t n o g k o G o h t a B a y e s a r e a B a w o t n e o M a y o š u h T ) c ( 4 a w o t a h p m a b o l o k e s a b a n a y n e n a b o g a m o l l i p a P . o g e l i g e h t e g k e š t e l o š u m m a š t a k o m a k g n o l o k i d a y o h t a b a y e s a r e a B a w o t n e o m a e n o g a k o l e p o p a m o l l i p a P a y a y o l e h p a M a y o r o g K a g k e h t o g ; B T e l S D A I a y o k a n a y o š t e p e h s t a s g n e k a b o š t e y n a g o h š T a l e t n e d i s e r p o M a l o e n a n e L a k a b a h š t e s o b a k a b a m a y o š t e y n a k e T e l a š t e l e w š t o g o l e h p a m a l a l a k e l a h š t n o g k o G B T e l S D A I e l I V H o g o g a m o š e y o l o t e h p g n o š i r i t a y n e s t o g , I V H a y o š t e r a k a K o š u h T ) a ( ) 6 1 u t u o B ( o l e h p a M . o g e w š t o p o s t g n o l o k i D a y o p e h P ) 4 1 u t u o B ( I S D A a y o l l o m K i No. 39995GOVERNMENT GAZETTE, 18 May 2016Nmr 3 ya 2016Molao wa Karoganyo ya Letseno, 2016 100 s e t a m i t s E d r a w r o F 9 1 / 8 1 0 2 0 0 0 ' R 8 1 / 7 1 0 2 0 0 0 ' R 7 1 / 6 1 0 2 0 0 0 ' R B n m u l o C A n m u l o C A T R A P , 5 E L U D E H C S S E C N I V O R P O T S N O I T A C O L L A E S O P R U P C I F I C E P S e c n i v o r P n o i t a c o l l a f o e p y T e s o p r u P n o i t a c o l l a f o e m a N e t o V - - - - - - - - - - - - - - - - - - - - 100 1 2 1 7 7 4 7 7 0 6 0 3 3 1 8 3 5 3 4 2 2 2 9 0 8 3 9 6 5 4 2 9 9 4 8 4 9 1 4 9 3 4 3 2 9 0 5 0 6 3 3 0 2 6 2 1 6 4 1 1 2 2 0 6 6 0 6 4 8 0 6 6 2 2 8 0 2 7 6 9 8 2 2 3 4 8 9 8 2 8 6 3 6 3 6 4 9 3 2 8 6 2 1 4 3 3 1 6 2 9 9 9 8 0 6 4 2 1 5 3 1 1 1 2 6 4 5 3 4 5 3 4 5 7 7 7 3 8 0 5 1 3 4 5 6 4 5 3 4 5 3 4 5 7 7 7 7 7 3 3 7 1 7 2 2 5 8 7 5 4 1 9 9 1 1 4 8 9 0 9 6 6 2 2 0 2 0 7 4 2 1 0 7 3 8 0 2 5 4 6 4 1 3 9 0 1 1 7 3 7 1 8 1 5 1 1 1 8 0 0 0 1 1 5 3 1 1 2 2 - - - - - - - - - - - - - - - - - - 3 8 3 8 4 4 3 8 3 8 4 4 2 0 8 3 2 4 2 0 8 3 2 4 0 7 3 7 7 1 4 6 5 2 0 2 8 2 3 6 6 0 4 0 1 5 4 7 8 1 5 5 8 2 4 6 7 8 7 1 1 2 0 1 5 5 1 6 1 3 - 9 0 0 2 0 4 3 4 8 1 8 2 2 2 3 4 3 0 6 0 1 2 1 9 9 3 8 2 8 1 e p a C n r e t s a E e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i d e t a c o l l a n U L A T O T r o f g n i w o l l a , I H N g n i t n e m e l p m i r o f n o i s i v o r p n o i t a c o l l a l a n o i t i d n o C d n a y r e v i l e d e c i v r e s h t l a e h n i s n o i t a v o n n i t s e T t n a r G e c n a r u s n I h t l a e H l a n o i t a N ) d ( s n o i t a v o n n i n g i s e d d n a t e r p r e t n i o t t c i r t s i d h c a e e h t h t i w e n i l n i , t x e t n o c c i f i c e p s s t i o t t n a v e l e r r o f e g a r e v o c h t l a e h l a s r e v i n u g n i s i l a e r r o f n o i s i v ; s a e r a y t i r o i r p d n a s u c o f d e i f i t n e d i n i s e i t i v i t c a g n i n e h t g n e r t s m e t s y s h t l a e h e k a t r e d n u o t ; l l a e h t n i n e k a t r e d n u s e i t i v i t c a / s n o i t n e v r e t n i . t n a r g s i h t h g u o r h t d e d n u f s t c i r t s i d f o s s e n e v i t c e f f e e h t s s e s s a o t . s t n e m e l t t e s n a m u h d e t a r g e t n i d n a e l b a n i a t s u s n o i t a c o l l a l a n o i t i d n o C f o n o i t a e r c e h t r o f g n i d n u f e d i v o r p o T t n a r G t n e m p o l e v e D s t n e m e l t t e S n a m u H : s e n i l e d i u g e m m a r g o r P s k r o W c i l b u P d e d n a p x E e h t h t i w e c n a i l p m o c n i , s a e r a s u c o f d e i f i t n e d i g n i w o l l o f e h t n i s d o h t e m y r e v i l e d e v i s n e t n i , e r u t c u r t s a r f n i l a i c o s d n a c i m o n o c e r e h t o , s d a o r d n a l e l b a n i a t s u s , s e i r t s u d n i l a r u t l u c d n a m s i r u o t . t n e m e g a n a m e t s a w d n a s d o o h i l e v i l d e s a b l a r u r d n a s d a o r e m u l o v c i f f a r t w o l , s g n i d l i u b f o e c n a n e t n i a m e h t d n a e c n a n e t n i a m d a o r n o i t a c o l l a l a n o i t i d n o C d n a p x e o t s t n e m t r a p e d l a i c n i v o r p e s i v i t n e c n i o T e m m a r g o r P s k r o W c i l b u P d e d n a p x E ) a ( r u o b a l f o e s u e h t h g u o r h t s t r o f f e n o i t a e r c k r o w s e c n i v o r P r o f t n a r G d e t a r g e t n I ) 6 1 e t o V ( h t l a e H s t n e m e l t t e S ) 8 3 e t o V ( n a m u H s k r o W c i l b u P ) 1 1 e t o V ( No. 39995GOVERNMENT GAZETTE, 18 May 2016Act No. 3 of 2016Division of Revenue Act, 2016 - - - - - - - - - - - - - - - - - - - - 101 1 2 1 7 7 4 7 7 0 6 0 3 3 1 8 3 5 3 4 2 2 2 9 0 8 3 9 6 5 4 2 9 9 4 8 4 9 1 4 9 3 4 3 2 9 0 5 0 6 3 3 0 2 6 2 1 6 4 1 1 2 2 0 6 6 0 6 4 8 0 6 6 2 2 8 0 2 7 6 9 8 2 2 3 4 8 9 8 2 8 6 3 6 3 6 4 9 3 2 8 6 2 1 4 3 3 1 6 2 9 9 9 8 0 6 4 2 1 5 3 1 1 1 2 6 4 5 3 4 5 3 4 5 7 7 7 3 8 0 5 1 3 4 5 6 4 5 3 4 5 3 4 5 7 7 7 7 7 3 3 7 1 7 2 2 5 8 7 5 4 1 9 9 1 1 4 8 9 0 9 6 6 2 2 0 2 0 7 4 2 1 0 7 3 8 0 2 5 4 6 4 1 3 9 0 1 1 7 3 7 1 8 1 5 1 1 1 8 0 0 0 1 1 5 3 1 1 2 2 3 4 8 1 8 2 2 2 3 4 3 0 6 0 1 2 1 9 9 3 8 2 8 1 e l e p a y o š t e y n a k e t i D 9 1 / 8 1 0 2 0 0 0 ' R 8 1 / 7 1 0 2 0 0 0 ' R 7 1 / 6 1 0 2 0 0 0 ' R B o m o l o h K A o m o l o h K 101 3 8 3 8 4 4 3 8 3 8 4 4 2 0 8 3 2 4 2 0 8 3 2 4 - - - - - - - - - - - - - - - - - - 0 7 3 7 7 1 4 6 5 2 0 2 8 2 3 6 6 0 4 0 1 5 4 7 8 1 5 5 8 2 4 6 7 8 7 1 1 2 0 1 5 5 1 6 1 3 - 9 0 0 2 0 4 l a t a N - u l u Z a w K a g n a l a m u p M a o b e L a p a K o p o p m L i a l e k i d o b a o b e L a l e k i d o B a p a K A K O M O L A P a l e b a l h o B a p a K a t a t s i e r F g n e t u a G l a t a N - u l u Z a w K a g n a l a m u p M a o b e L a p a K o p o p m L i a l e k i d o b a o b e L a l e k i d o B a p a K A K O M O L A P a l e b a l h o B a p a K l a t a N - u l u Z a w K a g n a l a m u p M a o b e L a p a K o p o p m L i a l e k i d o b a o b e L a l e k i d o B a p a K a t a t s i e r F g n e t u a G a t a t s i e r F g n e t u a G o g a w š t e y n a k e l a s i d o e š T A K O M O L A P A O L O R A K , 5 E L U T E Š E S N E F O R P I D O G O G E Š T I O W A L O H O M A Š T O Š T E Y N A K E T I D e s n e f o r P o š t e y n a k e t a w a t u h o M a l o h o M o š t e y n a k e t a l a n i e L u t u o B a l e b a l h o B a p a K a k a b a m a y o š t e y n a k e T e l o l e h p a m a y o l e r i t a y g n o l e b a k o m o h t i d a k e L a y o l e h p a M a y e s n e r o š n I a y o š u h T ) d ( ) 6 1 u t u o B ( o l e h p a M , I H N g n o š i r i t a y n e s t o g a s g n e k a b o š t e l a g a h t e h p e w g n e s e s e l e w g n e s e s e t e l e s a š t e l a g a h t e h p o g a n a b e l a m e š t o m o h t i d a m a l h o g e l a l l o h t a l h o g o n o p e l a n a l e l e p e s o g , o g e š t i e y o y n a g a r a w h s t o l e h p a m a y a b a h š t e s o b a y a š t e l a g a h t e h p o g a y a l e s t a y o š i i t a a l h a l h a m a š t a g a r i d o g ; e l h o b o g a e l i b e o g e w š t o p o s t a o a g n o l e f a m o l e h p a m a y g n e t e l i d o g a w š t a g a r i d a o a a l h a l h a m / o m o h t i d a y o m o h š t a l o k e l o g ; o g e w š t e l e b e l . e y o š u h t a k o g a w š u h t i d o e š t a b a h š t e s o B o j b e l i o g a y o g a b o h t a b a j b o l u d o b a y o g n a l h . o g e w š t n a p o k a k a b a m a y o š t e y n a k e T a s g n e k a b e t e l e h š t a k o š u h t a š t e l a g a h t e h p o G o h t a B a j b o l u d o B a y o l l o b a h l T a y o š u h T o h t a B a j b o l u d o B ) 8 3 u t u o B ( a k a b a m a y o š t e y n a k e T a š t e l e w š t o g o š u m m a š t o r o g k i d a š t e l e l h o l h o G a l o g e w š t i š o l o t a K e l o e n a n e L a y o š u h T ) a ( o š u m M a y o m o š e M a y o š i r i t a k o m o š e m a y o g n a l h a o š t e š i m e k i a m a y o g e w š t n a p o K e l o š u m M a y o m o š e M ) 1 1 u t u o B ( a e w g n a m a a r a r a p o g k o e n a n a m , g n e a g a m e s t e m , o š t e s a š t i r e t s a t n i i d e l i t e o b , o g a e l e l i m o n o k e a y o l o a t e l e l i o g a y o g a š t g n e s a f e l a š t a w k o l h i d , o g a e m a y o l e m e k o l h e l a l i b e m a y o l e m o k o l h a y a l i b e m e l e t e h p e t e h p e s a k o l h o g a y a l i b e m o m o š o m a y o l e b a k a š t o š t e š i i t a š t a l e s t i d a k , o g e w š t o p o s t a o a o g a l e t a l a g n o l e f a m e l o e n a n e L a y i l h a l h o l a h t e m a y o l e m a b o k ; o š u m M a y o m o š e M a l o g e w š t i š o l o t a K . a l a k a l t a m e s n e f o r p i D No. 39995GOVERNMENT GAZETTE, 18 May 2016Nmr 3 ya 2016Molao wa Karoganyo ya Letseno, 2016 102 s e t a m i t s E d r a w r o F 9 1 / 8 1 0 2 0 0 0 ' R 8 1 / 7 1 0 2 0 0 0 ' R 7 1 / 6 1 0 2 0 0 0 ' R B n m u l o C A n m u l o C 102 - - - - - 8 0 7 7 1 8 0 7 7 1 3 3 8 0 7 1 0 9 5 7 1 3 1 8 4 1 3 0 3 1 1 3 4 1 1 0 1 0 0 2 5 6 5 5 1 5 5 4 2 8 7 3 5 9 1 2 5 6 0 8 9 6 6 8 3 8 1 6 - - - - - 8 3 2 8 3 2 4 1 4 1 0 5 9 6 5 3 2 9 1 7 8 3 5 5 4 4 5 9 6 0 1 8 7 7 5 9 6 4 2 2 6 7 3 2 2 5 0 5 7 5 3 7 7 3 9 4 5 2 0 6 6 - - - - - - - - - - - - - - - - - - 8 4 9 7 0 4 8 4 9 7 0 4 8 0 7 7 1 9 0 7 7 1 3 8 5 5 8 3 3 8 5 5 8 3 6 3 2 8 3 2 4 1 4 1 0 6 4 1 2 9 7 9 1 2 9 6 9 9 4 3 5 5 1 6 2 0 8 6 3 4 5 5 9 5 9 6 7 6 2 3 5 0 2 4 3 2 5 9 3 - - 0 0 5 2 4 2 6 6 9 5 3 - - - - - - 0 0 0 3 4 0 0 5 5 8 7 4 3 8 6 9 1 0 3 4 4 8 0 1 0 1 5 8 7 0 9 5 7 0 1 6 3 4 0 9 4 2 4 6 3 3 4 1 5 6 4 9 9 1 2 6 8 2 8 5 8 5 8 0 7 5 5 5 A T R A P , 5 E L U D E H C S S E C N I V O R P O T S N O I T A C O L L A E S O P R U P C I F I C E P S e c n i v o r P n o i t a c o l l a f o e p y T e s o p r u P n o i t a c o l l a f o e m a N e t o V e p a C n r e t s a E n o i t a c o l l a l a n o i t i d n o C r o t c e s l a i c o s l a i c n i v o r p e s i v i t n e c n i o T s k r o W c i l b u P d e d n a p x E r o t c e S l a i c o S ) b ( s k r o W c i l b u P l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W d e t a c o l l a n U t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N L A T O T o p o p m L i e t a t S e e r F g n e t u a G e t a t S e e r F g n e t u a G e h t n i s e i t i l i c a f t n e m t a e r t y c n e d n e p e d e c n a t s b u s n r e h t r o N , e t a t S e e r F , e p a C n r e t s a E f o s e c n i v o r p . t s e W h t r o N d n a e p a C n o i t a c o l l a l a n o i t i d n o C f o n o i t c u r t s n o c e h t r o f g n i d n u f e d i v o r p o T t n a r G t n e m t a e r T e s u b A e c n a t s b u S t n e m p o l e v e D ) 7 1 e t o V ( l a i c o S n o i t a c o l l a l a n o i t i d n o C n o i t a p i c i t r a p n o i t a e r c e r d n a t r o p s e t a t i l i c a f o T t n e m p o l e v e D t r o p S d n a n o i t a p i c i t r a P s s a M d n a t r o p S t n a v e l e r h t i w p i h s r e n t r a p n i t n e m r e w o p m e d n a t n a r G h t u o S n o i t a e r c e R . s r e d l o h e k a t s ) 0 4 e t o V ( a c i r f A e m a r f - g o l e m m a r g o r P s k r o W c i l b u P d e d n a p x E r o t c e s l a i c o s f o n o i s n a p x e d n a g n i n e h t g n e r t s . l a i t n e t o p t n e m y o l p m e e v a h t a h t s e m m a r g o r p e h t n o g n i s u c o f y b n o i t a e r c b o j e s a e r c n i o t r o t c e s l a i c o s 5 1 0 2 e h t n i d e i f i t n e d i , s t n e m t r a p e d s e c n i v o r P r o f t n a r G e v i t n e c n I e m m a r g o r P ) 1 1 e t o V ( No. 39995GOVERNMENT GAZETTE, 18 May 2016Act No. 3 of 2016Division of Revenue Act, 2016 103 103 - - - - - - - - - - - - - - 8 4 9 7 0 4 8 4 9 7 0 4 8 0 7 9 0 7 7 1 7 1 8 0 7 8 0 7 7 1 7 1 3 3 8 0 7 1 0 9 5 7 1 3 1 8 4 1 3 0 3 1 1 3 4 1 1 0 1 0 0 2 5 6 5 5 1 5 5 4 2 8 7 3 5 9 1 2 5 6 0 8 9 6 6 8 3 8 1 6 - - - - - - - - - - - - - - 3 8 5 5 8 3 3 8 5 5 8 3 6 3 2 8 3 2 4 1 4 1 8 3 2 8 3 2 4 1 4 1 0 5 9 6 5 3 2 9 1 7 8 3 5 5 4 4 5 9 6 0 1 8 7 7 5 9 6 4 2 2 6 7 3 2 2 5 0 5 7 5 3 7 7 3 9 4 5 2 0 6 6 0 6 4 1 2 9 7 9 1 2 9 6 9 9 4 3 5 5 1 6 2 0 8 6 3 4 5 5 9 5 9 6 7 6 2 3 5 0 2 4 3 2 5 9 3 - - 0 0 5 2 4 2 6 6 9 5 3 - - - - - - 0 0 0 3 4 0 0 5 5 8 7 4 3 8 6 9 1 0 3 4 4 8 0 1 0 1 5 8 7 0 9 5 7 0 1 6 3 4 0 9 4 2 4 6 3 3 4 1 5 6 4 9 9 1 2 6 8 2 8 5 8 5 8 0 7 5 5 5 e l e p a y o š t e y n a k e t i D 9 1 / 8 1 0 2 0 0 0 ' R 8 1 / 7 1 0 2 0 0 0 ' R 7 1 / 6 1 0 2 0 0 0 ' R B o m o l o h K A o m o l o h K A O L O R A K , 5 E L U T E Š E S N E F O R P I D O G O G E Š T I O W A L O H O M A Š T O Š T E Y N A K E T I D e s n e f o r P o š t e y n a k e t a w a t u h o M a l o h o M o š t e y n a k e t a l a n i e L u t u o B a l e b a l h o B a p a K a k a b a m a y o š t e y n a k e T e š t , o g a e l a l a l a k e l a š t o r o g k i d a š t e l e l h o l h o G e l o e n a n e L a y o š t e l e l h o l H a y o š u h T ) b ( o š u m M a y o m o š e M o g a w š t e y n a k e l a s i d o e š T l a t a N - u l u Z a w K a g n a l a m u p M a o b e L a p a K o p o p m L i a l e k i d o b a o b e L a l e k i d o B a p a K a t a t s i e r F g n e t u a G A K O M O L A P a l e b a l h o B a p a K a t a t s i e r F g n e t u a G l a t a N - u l u Z a w K a g n a l a m u p M a o b e L a p a K o p o p m L i a l e k i d o b a o b e L a l e k i d o B a p a K A K O M O L A P a l e b a l h o B a p a K l a t a N - u l u Z a w K a g n a l a m u p M a o b e L a p a K o p o p m L i a l e k i d o b a o b e L a l e k i d o B a p a K A K O M O L A P a t a t s i e r F g n e t u a G g n i š t a f i t i r i d o l e e n i o b a y o f a l a k a š t a w š i r i d i d , a t a t s i e r F , a l e b a l h o B a p a K a š t g n e s n e f o r p i d . a l e k i d o b a o b e L , a o b e L a p a K a k a b a m a y o š t e y n a k e T a y o g n a l h a s g n e k a b o š u h t a š t e l a g a h t e h p o G i š t a f i t i r i D a y o š i a l T a y o š u h T a y o l l o b a h l T ) 7 1 u t u o B ( o g a e L a k a b a m a y o š t e y n a k e T a y o š t e l e l h o l h e l a m e t a h t a g k o b a š t a f o l o n o G e l i h š t n o B a k a m e t a h t a g k o B a y o š u h T e l i d a p a p i D a b a m e t a h t a g k a b e l o š o l o p a t i o b e l i d a p a p i d i d a p a p i D a y o l l o b a h l T a k i r f A o š o l o p a t i o B . a n a b e l a m ) 0 4 u t u o B ( a w r o B e l o š i i t a l e l e b e l o g a k o m o š e m a y o g n a l h a š t e k o o g a n a o a o g a e l a l a l a k e l a o e n a n a m a y o š o l o t a k . a l a w h t o g a j b i n o g k o b e l o g o š u m M a y o m o š e M a l o g e w š t i š o l o t a K e s n e f o r p i D a s g n e k a b o g a e L a l a l a k e L e l o e n a n e L a s 5 1 0 2 a s g n e w š i r i d e s o g e w š t o p o s t a l o š u m M a y o m o š e M a l o g e w š t i š o l o t a K ) 1 1 u t u o B ( No. 39995GOVERNMENT GAZETTE, 18 May 2016Nmr 3 ya 2016Molao wa Karoganyo ya Letseno, 2016 104 s e t a m i t s E d r a w r o F 9 1 / 8 1 0 2 0 0 0 ' R 8 1 / 7 1 0 2 0 0 0 ' R 7 1 / 6 1 0 2 0 0 0 ' R B n m u l o C A n m u l o C y r a d n u o b r o j a m m o r f g n i s i r a s t s o c e v i t a r t s i n i m d a d n a l a n o i t u t i t s n i l a n o i t i d d a e h t e s i d i s b u s o T t n a r G n o i t i s n a r T n o i t a c r a m e D l a p i c i n u M e v i t a r e p o o C S T N A R G T N E R R U C E R e s o p r u P n o i t a c o l l a f o e m a N e t o V B T R A P , 5 E L U D E H C S S E I T I L A P I C I N U M O T S N O I T A C O L L A E S O P R U P C I F I C E P S 0 0 9 2 5 6 5 8 1 1 1 2 2 4 7 9 2 . s n o i t c e l e t n e m n r e v o g l a c o l 6 1 0 2 e h t f o e m i t e h t t a t c e f f e o t n i e m o c o t e u d s e g n a h c 104 2 2 1 1 3 5 6 0 0 2 0 5 4 6 2 5 6 4 o t s e i t i l a p i c i n u m n i y t i c a p a c g n i d l i u b y b t n e m e g a n a m l a i c n a n i f n i s m r o f e r t r o p p u s d n a e t o m o r p o T l a i c n a n i F t n e m n r e v o G l a c o L ) b ( . t c A t n e m e g a n a M e c n a n i F l a p i c i n u M e h t t n e m e l p m i t n a r G t n e m e g a n a M 4 2 0 5 1 2 6 3 2 3 0 2 5 2 6 5 8 1 n o i t p m u s n o c y t i c i r t c e l e e c u d e r o t r e d r o n i e r u t c u r t s a r f n i l a p i c i n u m n i h t i w s e v i t a i t i n i t n e m e g a n a M t n a r G t n e m e g a n a M e d i S d n a m e D d n a y c n e i c i f f E y g r e n E t n e m e l p m i o t s e i t i l a p i c i n u m o t s e i d i s b u s e d i v o r p o T e d i S d n a m e D d n a y c n e i c i f f E y g r e n E . y c n e i c i f f e y g r e n e e v o r p m i d n a 9 3 9 8 4 1 4 7 7 0 4 1 1 7 4 0 3 1 . t n e m n o r i v n e t l i u b e h t n i h t i w s l i c n u o c y r o t u t a t s t n a v e l e r e h t f o s t n e m e r i u q e r e h t r e p s a d e n i a r t e b o t s e i t i l a p i c i n u m o t n i s e t a u d a r g d e y o l p m e n u t i u r c e r o T t n a r G t n e m p o l e v e D s l l i k S e r u t c u r t s a r f n I ) a ( d n a e c n a n r e v o G l a n o i t i d a r T s r i a f f A ) 4 e t o V ( ) 6 2 e t o V ( y g r e n E l a n o i t a N y r u s a e r T ) 7 e t o V ( 4 6 9 5 0 7 1 9 9 2 4 7 6 1 3 7 7 2 4 7 1 L A T O T 9 7 9 7 5 7 7 2 4 6 1 7 1 9 9 3 6 6 , s d o o h i l e v i l d e s a b - d n a l e l b a n i a t s u s , n o i t a c i f i t u a e b d n a s k r a p , t n e m e g a n a m e t s a w , s e i r t s u d n i l a r u t l u c d n a m s i r u o t , e r u t c u r t s a r f n i l a i c o s d n a c i m o n o c e r e h t o , ) e r u t c u r t s a r f n i k l u b g n i d u l c x e ( n o i t a l u c i t e r c i f f a r t w o l , s g n i d l i u b f o e c n a n e t n i a m e h t d n a e c n a n e t n i a m d a o r : s e n i l e d i u G e m m a r g o r P s k r o W n o i t a t i n a s d n a r e t a w g n i d u l c n i , e r u t c u r t s a r f n i s e c i v r e s c i s a b , s d a o r l a r u r d n a s d a o r e m u l o v . s e m m a r g o r p y t e f a s y t i n u m m o c d n a s e m m a r g o r p s e c i v r e s l a i c o s c i l b u P d e d n a p x E e h t h t i w e c n a i l p m o c n i , s a e r a s u c o f d e i f i t n e d i g n i w o l l o f e h t n i s d o h t e m y r e v i l e d s e i t i l a p i c i n u M r o f t n a r G d e t a r g e t n I ) 1 1 e t o V ( e v i s n e t n i r u o b a l f o e s u e h t h g u o r h t s t r o f f e n o i t a e r c k r o w d n a p x e o t s e i t i l a p i c i n u m e s i v i t n e c n i o T e m m a r g o r P s k r o W c i l b u P d e d n a p x E s k r o W c i l b u P No. 39995GOVERNMENT GAZETTE, 18 May 2016Act No. 3 of 2016Division of Revenue Act, 2016 105 4 6 9 5 0 7 1 9 9 2 4 7 6 1 3 7 7 2 4 7 1 A K O M O L A P 9 7 9 7 5 7 7 2 4 6 1 7 1 9 9 3 6 6 o g , o e h t o m a y o l e r i t a a r a r a p o g k o e n a n a m , g n e a g a m e s t e m a y a l i b e m e l e t e h p e t e h p e s a k o l h o g a y a l i b e m , a l a k a l t a m a y o l o a t , o š t e s a š t i r e t s a t n i i d e l i t e o b , o g a e l e l i m o n o k e a e w g n a m a a r a r a p o g k o e n a n a m o e n a n a m e l o g a e l a y o l e r i t a o e n a n a m , e s a f e l a š t e l i o g a y o g a š t o g e k o l h i d , o š t a f e s t o b e l a k a h p i d , ) o l o g a m a a r a r a p o g k o e n a n a m a w l l o h t e g k o g ( o k e w l h e l e s t e e m a s o g e p o b e s a w š t e r a k a . o g o l o k i t a y o g e k o l o p 105 2 2 1 1 3 5 6 0 0 2 0 5 4 6 2 5 6 4 o g a l a p e s a m o b o g o m a h t o m a g a o g a k e t e l e h š t i d a y g n o l o a t o š t a f a n o a k i d a g k e h t o g e l a š i d o g o G o š u m M a y e t e l e h š t i D a y o l o a T a y o š u h T ) b ( . a l a p e s a m o B a š t e t e l e h š t i D a y o l o a T a w o a l o M g n o š i r i t a y n e s t e a g e l e S a w 4 2 0 5 1 2 6 3 2 3 0 2 5 2 6 5 8 1 a š t a f a n o a k o g e l e s a g a l h o m a y o š i m o h š t a š t o k o f o g a s g n e k a b a l a p e s a m o b a a r a r a p o g k o e n a n a m a g . e s a g a l h o m a y o š t a g a h t e h p 9 3 9 8 4 1 4 7 7 0 4 1 1 7 4 0 3 1 . o g e w l i g a e y o g o l o k i t a g e r a g a n a b e l a m e š t o a l o m a š t e l e s n a h k i d a r a r a p o g k o e n a n a M a š t a w k a y n i d a k a y o g o š i t a k a s g n e k a b a l a p e s a m o b o g o m o š e m o g a k o l h a b o a b i g e t u r a b a l a w h t o G a i n o g k o b a M a y o l l o b a h l T a y o š u h T ) a ( e r a g o g e k o l H e l i š t e n E a y o l o a T a š t o m o h t i d g n o š i r i t a y n e s t o g a l a p e s a m o b o g o š u h t i d a š t e l a g a h t e h p o G o k o l H a l o l e f e L e l i š t e n E a y o l o a T a y o š u h T 0 0 9 2 5 6 5 8 1 1 1 2 2 4 7 9 2 . 6 1 0 2 a k e a g e l e s a š t o š u m m a š t o h t e g k i d a y o k a n a k a m o h t o g o g e l i l t i d o e š t e n a w l l e m a š t o l o g k o š o t e h p i d a l a p e s a m o B e k o g a w l o l h i d o e š t o l o a t e l a w g n o l h i d a š t o l e l a g a y n e h s t i d a s g n e k a b o š t e l e l a l t a k a š u h t o G a y o a w s a M a y o š t e p e h s T a y o š u h T o š t e S a y o r e r e M ) 4 u t u o B ( a y o n a š i r i T e l o r o g k i D ) 6 2 u t u o B ( i š t e n E a o l t o l t a M a b a h š t e s o B ) 7 u t u o B ( B O L O R A K , 5 E L U T E Š A L A P E S A M O B O G O G E Š T I O W A L O H O M A Š T O Š T E Y N A K E T I D e l e p a š t o š t e y n a k e t i D 9 1 / 8 1 0 2 0 0 0 ' R 8 1 / 7 1 0 2 0 0 0 ' R 7 1 / 6 1 0 2 0 0 0 ' R B o m o l o h K A o m o l o h K a l o h o M o š t e y n a k e t a l a n i e L u t u o B E P A G O G A L E L E W Š T E Š T O Š U H T I D a š t a l e s t i d a y o š i r i t a k o m o š e m a y o g n a l h a o š t e š i m e k i a m a š o l o t a k o g a l a p e s a m o b a š t e l e l h o l h o G e l o e n a n e L a y o g e w š t n a p o K e y o š u h T a y i l h a l h o l a h l t e M a k a y o g , o g e w š t o p o s t a o a o g a l e t a l a g n o l e f a m o m o š o m a y o l e b a k a š t o š t e š i i t a b a h š t e S a y o m o š e M a l o g e w š t i š o l o t a K , o g a e m a y o l e m o k o l h e l a l i b e m a y o l e m o k o l h : a b a h š t e S a y o m o š e M a l o g e w š t i š o l o t a K e l o e n a n e L a l a p e s a m o B a s g n e k a b a y o m o š e M ) 1 1 u t u o B ( a b a h š t e S No. 39995GOVERNMENT GAZETTE, 18 May 2016Nmr 3 ya 2016Molao wa Karoganyo ya Letseno, 2016 106 s e t a m i t s E d r a w r o F 9 1 / 8 1 0 2 0 0 0 ' R 8 1 / 7 1 0 2 0 0 0 ' R 7 1 / 6 1 0 2 0 0 0 ' R B n m u l o C A n m u l o C - - 0 0 0 0 4 1 5 8 6 3 9 8 6 1 2 5 2 1 9 9 5 1 8 2 0 4 1 9 4 1 B T R A P , 5 E L U D E H C S S E I T I L A P I C I N U M O T S N O I T A C O L L A E S O P R U P C I F I C E P S . r e t s a s i d a y b d e g a m a d e r u t c u r t s 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e s u o h r o o p r o f s g o l k c a b e r u t c u r t s a r f n i l a p i c i n u m c i s a b g n i t a c i d a r e r o f e c n a n i f l a t i p a c c i f i c e p s e d i v o r p o T t n a r G e r u t c u r t s a r f n I l a p i c i n u M ) b ( s m e t s y s e c n a n r e v o g d n a l a n o i t u t i t s n i e s i l i b a t s d n a s n o i t c n u f r i e h t m r o f r e p o t s e i t i l a p i c i n u m t s i s s a o T t n a r G t n e m e v o r p m I s m e t s y S l a p i c i n u M ) c ( d n a e c n a n r e v o G l a n o i t i d a r T s r i a f f A ) 4 e t o V ( ) 6 2 e t o V ( y g r e n E l a n o i t a N y r u s a e r T ) 7 e t o V ( t r o p s n a r T ) 5 3 e t o V ( d n a r e t a W n o i t a t i n a S ) 6 3 e t o V ( No. 39995GOVERNMENT GAZETTE, 18 May 2016Act No. 3 of 2016Division of Revenue Act, 2016 9 6 2 3 9 7 6 5 9 8 9 5 3 6 1 9 6 2 9 5 5 a š t o š t e p e h s t i d e l i d o a l o b , o l o a t , o y n a k a e p a g k e h t o g e l e m m a l a p e s a m a y a b a h š t e s a š t a w l e m a n i d . e t e l e h š t i d a b o g o l t o l t a m a š t a b a h š t e s a š t a w l e m a n i d a y e k e w e t e n i d a š t e l i o g a y o g a š t o l e r i t i d 107 7 6 8 1 0 7 0 9 3 3 6 6 0 0 0 4 2 6 a k i r f A a š t e s a l t o l e r i t a š t g n e b a h š t i d o m i d u d a b a s g n e k a b a l t e y n e m a y o l e l e l h i h p e l o l e h p o b a j b g n e l o b o g a š t a f a n o a k o g o g e l i l t i d o e š t , o l o r a k i d a y o š o t e h p o g e š t i d e š i m e k i i d o e š t i g e m a a b a k e l e l t e p e h k - - - a š t o k a w g n e M a š t o š i f e t i D a w o a l o M , a l a p e s a m o B a š t a l e s t i D a w g n o a l o M a g e k o l h o g e g a k o l a j b a l a p e s a m m o B o š u m m e l a w g n o l h i d a š t a l e s t i d a š i k o l o g e l a n o b a y o m o š e m a š t a g a h t e h p o g a l a p e s a m o b a š u h t o G a š t a l e s t i D a y o š t a f a n o a K a y o š u h T ) c ( . a n a b e l a m e y o a l e m e l a l a p e s a m o B 7 7 4 4 0 2 2 8 4 0 7 8 0 2 6 4 2 6 4 9 1 , g n e s t e m i d u d a b a s g n e k a b e s a g a l h o m a g e l e p e y e s o g a š t e l a g a h t e h p o g a l a p e s a m o b o g e l e l t e p e h k a š t ) a l a p e s a M ( a b a h š t e s o B a l e s a g a l h o M o š u h t i d a š t e l a g a h t e h p o g a k a b a h š t e s o B a l e s a g a l h o M a l o g e w h š t n a p o K e l o e n a n e L g n o š i r i t a y n e s t o G a l o g e w š t n a p o K e l o e n a n e L a y o š u h T a š t o š t e l e e p i d e l e p a š t e l e w š t o g e l a g o g o g a s g n e k a b o g e l i r a o l e f a m a š t e l e e b o g e l a l e m e , a y n a k a e b o G a b a h š t e s a y o l l o b a h l T o g o n a š i r i T a y o š u h T . o l o g a m a a r a r a p o g k o e n a n a m a y o y n e s t e l a y o g e w š t n a p o k e y e k e w e t e n a y o l o r a k o g a l o l h a o a a w l e m a n i d o g e s e o e š t a a r a r a p o g k o e n a n a m a b a h š t e S e l a b a h š t e s a š t a w l e m a n i d a y o š t a f a n o a k e l o l e b e l a y o g a k a s g n e k a b o š u h t a š t e l a g a h t e h p o G a š t a w l e m a n i D a y e k e w e t e N a y o š u h T ) a ( . e n e š i e k a m o š t e r a k a k a k , a w r o B 3 3 5 3 1 1 9 0 3 7 0 1 4 1 5 1 0 1 . a w r o B a k i r f A a s g n e k a b a l i b e M a a r a r a p o g k o e n a n a M a l o n a e L a y o k a h l T e l a n a l e l e p e s o g a l a p e s a m , a l i b e M a š t o t o h t i D a y o l o a T a š t a l e s t i D a y n a k a e b o g e a g a m e s t e m a s e t e l e s a b a l a p e s a m o b a š u h t o G a š t o t o h t i D a y o l o a T a y a l e s T a y o š u h T ) b ( a y a l i b e m a š t g n e k e w e t e n i d e t e h p e t e h p e s e l o g o r o b a m , a l i b e m a y a h t a d a š t e k o b o g k o g e l e m m g n e a g a m e s t e M a y a l i b e M 7 8 8 5 2 7 2 3 8 5 7 3 0 8 0 3 1 6 4 3 1 0 8 2 A K O M O L A P 107 6 5 0 9 5 9 3 4 6 8 9 2 7 3 2 8 9 4 4 8 2 a b a l a p e s a m o b o g o l e r i t i d a g e l i o g a y o g a š t a f a n o a k o g e l e l e p e y e s o g a y o š t o k o h p o l e b e l a k a š t e p e s a n a w k a n a š t o l e r i t i d a š t e l a g a h t e h p ; e a g a m e s t e m a š t g n o g o l o k i t i d o l o g a g , e l e p o g e w l i e b a b o a b e t e l i d e š t g n o g o l o k i t i d o l e r i t i d a y o š t e l a g a h t e h p o g a š t a f e t e n i d o e š t o š i k e w l h e l e s t e e m a š t g n e r a g o b a š t a š t e l a g a h t e h p o g e l a k e l , a p e o g , g n e r e p e s a y o š t e l e r i h š t a k a w š t e r a k a o g , e l e p o g e w l i e b e š t o g e w š t o p o s t a b o a b a l a p e s a m o b o g o l e l e m o k a y o l l o m i k a š t e k e j o r p i d a g k e h t o g ; g n o l e f e l a š t o l l o r a h t i d e l o p e e m . o g a g e m a e s t e e M o g o k e w l h e l e s t e e m a š t o g e n a p a f a p a f e š t e k e j o r p i d a y g n o š i r i t i y n e s t e l o š t e y n a k a e p a š t a f o l o n o G a y o l e r i T a a r a r a p o g k o e n a n a M a y o š u h T ) a ( a o a a r a r a p o g k o e n a n a m g n e k a b a e b o g e l a š t a f a n o a k , a s f a m a a r a r a p o g k o e n a n a m a m a l h o G a o l o g a m a a r a r a p o g k o e n a n a M a y o š u h T ) b ( 0 0 0 0 6 0 2 0 0 0 5 6 8 1 0 0 0 0 5 8 1 o g o l o k i t i d o g a š t e l a g a h t e h p a o a e t e l e s a i h š t n a m a a r a r a p o g k o e n a n a m a b o g a l a p e s a m o b a y g n e n a w l l e m e l a š t a f a n o a k , a s f a m a a r a r a p o g k o e n a n a m a m a l h o g ; a l a p e s a m a g e r a g o m o l o g k e y g n o g o l o k i t i h š t n e š t o g e w š t i š o l o t a k a o l e f a m o g a š t e l a g a h t e h p a o a a r a r a p o g k o e n a n a m o g e s t e e m a y o p o h t e m o g a y n a g a m o l e l a b o g o g e l i l t i d o e š t e s t e e M a y o g e k o l H a y o l o a T e l e t e l e s a y e s t e e M a y o l e m o k o l H a š t e k e j o r p i d a k e l o g ; g n e t e l e s a w k o l h o b a o k a n e k o g e w š t e l e f a o a e s t e e m a a r a r a p o g k o e n a n a m g n e k a b a e b o g . o l o g a m a a r a r a p o g k o e n a n a m a š t a w k a y n i d o g o g a r o m a l t e t e l e S 6 2 u t u o B ( i š t e n E a o l t o l t a M a b a h š t e s o B ) 7 u t u o B ( a w l e m a n i D ) 5 3 u t u o B ( e l e s t e e M o k e w H l ) 6 3 u t u o B ( B O L O R A K , 5 E L U T E Š A L A P E S A M O B O G O G E Š T I O W A L O H O M A Š T O Š T E Y N A K E T I D e l e p a š t o š t e y n a k e t i D 9 1 / 8 1 0 2 0 0 0 ' R 8 1 / 7 1 0 2 0 0 0 ' R 7 1 / 6 1 0 2 0 0 0 ' R B o m o l o h K A o m o l o h K - - 0 0 0 0 4 1 5 8 6 3 9 8 6 1 2 5 2 1 9 9 5 1 8 2 0 4 1 9 4 1 a a r a r a p o g k o e n a n a m a g e l e p e y e s o g a š i d e f o g a s g n e k a b o g e l i r e y e t e l e h š t a y o š u h t a š t e l a g a h t e h p o G a y a r a r a p o g k o e n a n a M a y o š u h T ) b ( o š t e S a y o r e r e M i d o e š t o g a e l a š t a w g n o l h i d e l a n a l t o p o b e w g k i d , o g a l i i d a a p a l a m a s g n e k a b a l a p e s a m a o e h t o m a l a p e s a M ) 4 u t u o B ( . o g a k o l h e š t o g o l o k i t i d o g a l e r i d . i s t o k e k o g e w š t n e s a o a a l a p e s a m a a r a r a p o g k o e n a n a m a y a s f e l a k o g a k e l a š o l o š o š t o G i s t o k i D a s g n e k a b o š o l o š o š T a y o š u h T ) a ( a y o n a š i r i T e l o r o g k i D A R A R A P O G K O E N A N A M A Š T O Š U H T I D a l o h o M o š t e y n a k e t a l a n i e L u t u o B No. 39995GOVERNMENT GAZETTE, 18 May 2016Nmr 3 ya 2016Molao wa Karoganyo ya Letseno, 2016 108 A T R A P , 6 E L U D E H C S S E M M A R G O R P L A I C E P S D E T A N G I S E D R O F S E C N I V O R P O T D N I - K N I - S N O I T A C O L L A 9 5 8 4 6 7 1 7 3 0 3 6 6 1 7 9 0 6 3 6 3 L A T O T 108 9 5 8 4 6 7 1 7 3 0 3 6 6 1 0 3 2 1 6 2 1 h t l a e h m o r f s e c i v r e s g n i s a h c r u p r o f s l e d o m e v i t a v o n n i t o l i p d n a p o l e v e d o t ; y r e v i l e d e r u t c u r t s a r f n i e v o r p m i o t ; s t c i r t s i d t o l i p e c n a r u s n I h t l a e H l a n o i t a N n i s r e d i v o r p e c i v r e s r e h t o d n a s r e n o i t i t c a r p d n a s t o l i p e c n a r u s n I h t l a e H l a n o i t a N n o n o i t a u l a v e d n a g n i r o t i n o m , e c n a m r o f r e p , g n i d n e p s n o i t a n i c c a v s u r i v a m o l l i p a P n a m u H e h t f o n o i t c u d o r t n i e h t d n u f o t ; s t c e j o r p e r u t c u r t s a r f n i e r a c h t l a e h y r a m i r p e h t n i s e i c n e i c i f e d s s e r d d a o t r o t c e s h t l a e h e h t e l b a n e o t ; s l o o h c s n i e m m a r g o r p h t l a e h w e n f o t u o - l l o r d n a t n e m p o l e v e d d n u f o t ; s t l u s e r t s a f g i b d l e i y o t y l l a c i t a m e t s y s s e i t i l i c a f e c n a r u s n I h t l a e H l a n o i t a N r o f n o i t a r a p e r p n i s m e t s y s n o i t a m r o f n i s e t a m i t s E d r a w r o F 9 1 / 8 1 0 2 0 0 0 ' R 8 1 / 7 1 0 2 0 0 0 ' R 7 1 / 6 1 0 2 0 0 0 ' R B n m u l o C A n m u l o C - - 7 6 8 4 7 3 2 p u d e e p s o t k c a r t e t a n r e t l a n a e t a e r c o t d n a s e c n i v o r p e h t n i s t n i a r t s n o c y t i c a p a c s s e r d d a o T t n a r G t c e r i d n I e c n a r u s n I h t l a e H l a n o i t a N . s l o o h c s o t y t i c i r t c e l e d n a n o i t a t i n a s , r e t a w f o n o i s i v o r p ; e r u t c u r t s a r f n i l o o h c s e t a i r p o r p p a n i l l a f o n o i t a c i d a r E t n a r G s g o l k c a B e r u t c u r t s a r f n I l o o h c S n o i t a c u d E c i s a B e s o p r u P n o i t a c o l l a f o e m a N e t o V ) 4 1 e t o V ( ) 6 1 e t o V ( h t l a e H No. 39995GOVERNMENT GAZETTE, 18 May 2016Act No. 3 of 2016Division of Revenue Act, 2016 109 9 5 8 4 6 7 1 7 3 0 3 6 6 1 7 9 0 6 3 6 3 A K O M O L A P 109 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b i m o š a b a b a h š t e s o B a y o l e h p a M a y e s n e r o š n I a y o y n a g a l u h t a s g n e k a b A O L O R A K , 6 E L U T E Š O G E W L I H T E G K A O E N A N A M A S G N E K A B E S N E F O R P I D O G A N A W S O G A Š T Š T E Y N A K E T I D e l e p a š t o š t e y n a k e t i D 9 1 / 8 1 0 2 0 0 0 ' R 8 1 / 7 1 0 2 0 0 0 ' R 7 1 / 6 1 0 2 0 0 0 ' R B o m o l o h K A o m o l o h K - - 7 6 8 4 7 3 2 o š i k e w l h , e s t e e m a y o š t e l a g a h t e h p ; o l o k e s a a k o m a k o g a l e n a w s a s a o a a r a r a p o g k o e n a n a m a š i d e F a o l o k e S a a r a r a p o g k o e n a n a M a y o š u h T o e h t o M a y o t u h T . g n o l o k i d e s a g a l h o m e l e l e p e y o g ) 4 1 u t u o B ( a y o l e b a k o g a y e w g n n e y a l e s t a l o l h o g e l e m m g n e s n e f o r p i d o m a h t o m a a t a h t a m a š t e l a g a h t e h p o G i i w h T e y o g e s e o e y e s n e r o š n I a y o š u h T o g a w š t o g o l e r i t i d a k e r o g a y a w g k e m a m o h t o g e l a š t e l e w š t o g ; a r a r a p o g k o e n a n a m a y o l e b e l a b a h š t e s o B a y o l e h p a M a y ) 6 1 u t u o B ( o l e h p a M a l o h o M o š t e y n a k e t i d a l a n i e L u t u o B No. 39995GOVERNMENT GAZETTE, 18 May 2016Nmr 3 ya 2016Molao wa Karoganyo ya Letseno, 2016 110 - - - - - - s e t a m i t s E d r a w r o F 9 1 / 8 1 0 2 0 0 0 ' R 8 1 / 7 1 0 2 0 0 0 ' R 7 1 / 6 1 0 2 0 0 0 ' R B n m u l o C A n m u l o C r o o p r o f s g o l k c a b e r u t c u r t s a r f n i l a p i c i n u m c i s a b g n i t a c i d a r e r o f e c n a n i f l a t i p a c c i f i c e p s e d i v o r p o T t n a r G e r u t c u r t s a r f n I l a p i c i n u M ) a ( e v i t a r e p o o C . s e i t i n u m m o c r o o p g n i c i v r e s s n o i t u t i t s n i l a i c o s d n a s e s i r p r e t n e o r c i m , s d l o h e s u o h . s n o i t c e l e t n e m n r e v o g l a c o l 6 1 0 2 e h t f o e m i t e h t t a t c e f f e o t n i e m 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s E ( a b a h š t e s o B a l e s a g a l h o M o g e l a g o g o g a s g n e k a b o g e w š t o p o s t a o a g n o l e f a m a š t e l e e b o g e l a m o h t o g , a y n a k a e b o G a b a h š t e S a y o l l o b a h l T o g o n a š i r i T a y o š u h T . a n a b e l a m e y o a l e m e l a l a p e s a m o B . o š u m m e s a g n o l e f a m o l e m a g k i d a š t o š t e š u h t i o b a n a w l t n i d a y o š i d e h p a y e t e l e h š t a š t e l a g a h t e h p o G a n a w l t n i D a y o š i d e h P a y o š u h T ) a ( o l e m a g k i D a š t o š t e š u h t i o b o k e w l h e l e s t e e m a š t o g e n a p a f a p a f e š t e k e j o r p i d a y g n o š i r i t o y n e s t e l o š t e y n a k a e p g n o š i r i t a y n e s t o G a y o l e r i T a a r a r a p o g k o e n a n a M a y o š u h T ) b ( a l a p e s a m o b o g o l e r i t i d a g e l i o g a y o g a š t a f a n o a k o g e l e l e p e y e s o g a y o š t o k o h p a š t e l a g a h t e h p o g a š t o l e r i t i d a š t e l a g a h t e h p ; e a g a m e s t e m a b a l a p e s a m o b o g o l o g a g , e l e p o g e w l i e b a b o a b e t e l i d a b e s t e e M ) 6 2 u t u o B ( i š t e n E a o l t o l t a M a b a h š t e s o B ) 7 u t u o B ( e l e s t e e M o k e w H l ) 6 3 u t u o B ( 6 1 1 5 1 1 9 4 2 3 0 1 9 4 3 4 8 a w o k a w g n e M a š t o š i f e t i D a w o a l o M , a l a p e s a m o B a š t a l e s t i D a w g n o a l o M o g a g e k o l h o g o o m a k a y a l a p e s a m o B o g o š u p e l a w g n o l h i d a š t a l e s t i d a š i k o l o g e l a n o b a y o m o š e m a š t a g a h t e h p o g a l a p e s a m o b a š u h t o G a š t a l e s t i D a y o š t a f a n o a K a y o š u h T ) c ( - - - - - - e l e P a š t o š t e y n a k e t i D 9 1 / 8 1 0 2 0 0 0 ' R 8 1 / 7 1 0 2 0 0 0 ' R 7 1 / 6 1 0 2 0 0 0 ' R B o m o l o h K A o m o l o h K i d o e š t o g a e l a š t a w g n o l h i d , a n a l t o p o b e w g k i d , o g a l i i d a g n e p a l a m a l a p e s a m a a r a r a p o g k o e n a n a m . o g a l i i d e š t o g o l o k i t i d o g a l e r i d a g e l e p e y e s o g a y o š i d e h p a s g n e k a b o g e l i r e y e l e l t e p e h k a y o š u h t a š t e l a g a h t e h p o G a l a p e s a M a y a r a r a p o g k o e n a n a M a y o š u h T ) a ( a š t o l o g k o š o t e h p i d e k o g a w l o l h i d o e š t o l o a t e l a w g n o l h e s a š t o š t e k o k o l e l a g a y n e h s t i d o g a š u h t o G a y o a w s a M a y o š t e p e h s T a y o š u h T ) b ( . e a g e l e s a w o š u m m a š t o h t e g k i d a y 6 1 0 2 a y o k a n a k a w š t a g a r i d o g o g e l i l t i d o e š t e n a w l l e m a l a p e s a m o B o š t e S a y o r e r e M ) 4 u t u o B ( a y o n a š i r i T e l o r o g k i D a l o h o M o š t e y n a k e t a l a n i e L u t u o B B O L O R A K , 6 E L U T E Š O G E L I G E H T E G K A O A O E N A N A M A S G N E K A B A L A P E S A M O B O G O G A N A W S E Š T O Š T E Y N A K E T I D 8 1 1 9 7 6 7 8 4 5 0 0 4 7 6 6 2 3 7 7 7 A K O M O L A P 111 3 4 4 1 3 9 2 9 7 2 6 0 8 2 9 2 8 8 7 4 3 a a r a r a p o g k o e n a n a m a š t a w k a y n i d o g o g a r o m a l t e l a b o g o g e l i l t i d o e š t e s t e e M a y o g e k o l H a y o l o a T e l e t e l e s a y e s t e e M a y o l e m o k o l H a š t e k e j o r p i d a k e l o g ; g n e t e l e s a w k o l h o b a o k a n e k o g e w š t e l e f a o a e t e l e s a i h š t n a m a a r a r a p o g k o e n a n a m a b o g a l a p e s a m o b a y g n e n a w l l e m o g e w š t i š o l o t a k a o a e s t e e m a a r a r a p o g k o e n a n a m g n e k a b a e b o g e l a š t a f a n o a k , a s f a m a a r a r a p o g k o e n a n a m a m a l h o g ; a l a p e s a m a g e r a g o m o l o g k e y g n o g o l o k i t i h š t n e š t o g o l o k i t i d o g a š t e l a g a h t e h p a o l e f a m o g a š t e l a g a h t e h p a o a a r a r a p o g k o e n a n a m o g e s t e e m a y o p o h t e m o g a y n a g a m o l . o l o g a m e t e l e S 5 7 1 8 0 6 2 2 1 7 8 5 5 4 5 1 1 3 o l e r i t i d a y o š t e l a g a h t e h p o g a š t a f e t e n i d o e š t g n e r a g o b a š t , a n a w k a n a š t o š i k e w l h e l e s t e e m o g , g n e r e p e s a y o š t e l e r i h š t a k a w š t e r a k a o g , e l e p o g e w l i e b e š t e l i b e o g e w š t o p o s t i d o e š t g n o g o l o k i t i d a y o l l o m i k a š t e k e j o r p i d a g k e h t o g ; g n e s a f e l e l o p e e m a š t o l l o r a h t i d a h š t n o g k o g e l a k e l o g , a p e . o g a g e m a a b o a b a l a p e s a m o b o g o l e l e m o k a o a a r a r a p o g k o e n a n a m g n e k a b a e b o g e l a š t a f a n o a k , a s f a m a a r a r a p o g k o e n a n a m a m a l h o G a y o l o g a m a a r a r a p o g k o e n a n a M a y o š u h T ) c ( No. 39995GOVERNMENT GAZETTE, 18 May 2016Nmr 3 ya 2016Molao wa Karoganyo ya Letseno, 2016 112 s e t a m i t s E d r a w r o F 9 1 / 8 1 0 2 0 0 0 ' R 8 1 / 7 1 0 2 0 0 0 ' R 7 1 / 6 1 0 2 0 0 0 ' R B n m u l o C A n m u l o C A T R A P , 7 E L U D E H C S E S N O P S E R R E T S A S I D R O F S E C N I V O R P R O F S N O I S I V O R P D E T A C O L L A N U e s o p r u P n o i t a c o l l a f o e m a N e t o V 1 9 5 0 3 1 2 3 4 3 2 1 5 4 5 1 1 1 L A T O T 1 9 5 0 3 1 2 3 4 3 2 1 5 4 5 1 1 1 . e s n o p s e r r e t s a s i d r o f s d n u f f o e s a e l e r e t a i d e m m i e h t r o f e d i v o r p o T t n a r G r e t s a s i D l a i c n i v o r P 112 B n m u l o C s e t a m i t s E d r a w r o F 9 1 / 8 1 0 2 0 0 0 ' R 8 1 / 7 1 0 2 0 0 0 ' R 7 1 / 6 1 0 2 0 0 0 ' R A n m u l o E C S N O P S E R R E T S A S I D R O F S E I T I L A P I C I N U M R O F S N O I S I V O R P D E T A C O L L A N U B T R A P 7 E L U D E H C S e s o p r u P n o i t a c o l l a f o e m a N e t o V 7 9 6 7 1 3 1 8 2 0 0 3 2 2 9 9 6 2 L A T O T 7 9 6 7 1 3 1 8 2 0 0 3 2 2 9 9 6 2 . e s n o p s e r r e t s a s i d r o f s d n u f f o e s a e l e r e t a i d e m m i e h t r o f e d i v o r p o T t n a r G r e t s a s i D l a p i c i n u M d n a e c n a n r e v o G e v i t a r e p o o C l a n o i t i d a r T s r i a f f A ) 4 e t o V ( d n a e c n a n r e v o G e v i t a r e p o o C l a n o i t i d a r T s r i a f f A ) 4 e t o V ( No. 39995GOVERNMENT GAZETTE, 18 May 2016Act No. 3 of 2016Division of Revenue Act, 2016 113 A O L O R A K , 7 E L U T E Š I S T O K I D A Y O L L O M I K A S G N E K A B E S N E F O R P I D O G O G A W Š T E Y N A K E L A S I D E Š T O Š T E L A G A H T E H P I D e l e P a š t o š t e y n a k e t i D 9 1 / 8 1 0 2 0 0 0 ' R 8 1 / 7 1 0 2 0 0 0 ' R 7 1 / 6 1 0 2 0 0 0 ' R B o m o l o h K A o m o l o h K a l o h o M o š t e y n a k e t a l a n i e L u t u o B a y o n a š i r i T e l o r o g k D i 1 9 5 0 3 1 2 3 4 3 2 1 5 4 5 1 1 1 . i s t o k i d a y o l l o m i k a s g n e k a b e t e l e h š t i d a y g n e s t e e m e s a y o l l o k o t a š t e l a g a h t e h p o G e s n e f o r p i D a y i s t o k i D a y o š u h T o š t e S a y o r e r e M 1 9 5 0 3 1 2 3 4 3 2 1 5 4 5 1 1 1 A K O M O L A P ) 4 u t u o B ( 113 I S T O K I D A Y O L L O M I K A S G N E K A B A L A P E S A M O B O G O G A W Š T E Y N A K E L A S I D O E Š T O Š T E L A G A H T E H P I D B O L O R A K 7 E L U T E Š e l e P a š t o š t e y n a k e t i D 9 1 / 8 1 0 2 0 0 0 ' R 8 1 / 7 1 0 2 0 0 0 ' R 7 1 / 6 1 0 2 0 0 0 ' R B o m o l o h K A o m o l o h K a l o h o M o š t e y n a k e t a l a n i e L u t u o B a y o n a š i r i T e l o r o g k D i 7 9 6 7 1 3 1 8 2 0 0 3 2 2 9 9 6 2 . i s t o k i d a y o l l o m i k a s g n e k a b e t e l e h š t i d a y g n e s t e e m e s a y o l l o k o t a š t e l a g a h t e h p o G a l a p e s a M a y i s t o k i D a y o š u h T o š t e S a y o r e r e M 7 9 6 7 1 3 1 8 2 0 0 3 2 2 9 9 6 2 A K O M O L A P ) 4 u t u o B ( No. 39995GOVERNMENT GAZETTE, 18 May 2016Nmr 3 ya 2016Molao wa Karoganyo ya Letseno, 2016